Reminder: 2025/26 expenses and benefits and employment related securities deadline is Monday 6 July 2026

By way of reminder, the filing deadlines for 2025/26 expenses and benefits and employment related securities are next week. The deadlines for filing 2025/26 expenses and benefits returns and employment related securities returns are both Monday 6 July 2026. The 2025/26 online filing deadline to apply for a PAYE settlement agreement is Sunday 5 July 2026, with payments due by 22 October 2026 (19 October 2026 if not paying electronically).

Here’s a reminder of the key deadlines next week: 

• 6 July 2026: deadline for submitting all 2025/26 P11D(b) and P11D forms (if benefits in kind (BiKs) not processed via payroll) and the employee must receive their copy of the P11D, 
• 6 July 2026: deadline for online reporting of 2025/26 annual returns in respect of employment related securities,
• 19 July 2026: deadline for non-electronic payment of Class 1A National Insurance Contributions (NIC) for 2025/26, and 
• 22 July 2026: deadline for electronic payment of Class 1A NIC for 2025/26. 

Readers are reminded that the Government recently announced a phased timeline for implementation of mandatory payrolling of benefits in kind (BIKs) which had been due to commence for most BIKs from April 2027.