In short: send a Full Payment Submission (FPS) to HMRC on or before every payday, send any Employer Payment Summary (EPS) by the 19th of the following tax month, and pay PAYE by the 22nd (19th if paying by cheque). Each year, give employees a P60 by 31 May, report benefits by 6 July and pay Class 1A National Insurance by 22 July.
Every pay run
- FPS: report pay and deductions to HMRC on or before your employees' payday, according to GOV.UK's running payroll guidance.
- New starters: include them on an FPS on or before their first payday.
- Pension assessment: assess every worker for auto-enrolment each pay period and pay contributions to your provider.
Every month
| Date | What's due |
|---|---|
| 6th | New tax month starts |
| 19th | EPS to claim reductions (for example statutory pay recovery or Employment Allowance) |
| 19th | CIS monthly return for contractors |
| 19th | PAYE payment if paying HMRC by cheque through the post |
| 22nd | PAYE, National Insurance, student loan and CIS deductions paid electronically |
HMRC's PAYE payment deadline is the 22nd of the next tax month, or the 22nd after the end of the quarter if you pay quarterly, according to GOV.UK. CIS returns must reach HMRC by the 19th of every month following the last tax month, according to GOV.UK's CIS contractor guidance.
Key dates in the 2026/27 tax year
| Date | Deadline |
|---|---|
| 6 April 2026 | 2026/27 tax year starts: new tax codes, rates and thresholds apply |
| 31 May 2026 | Give every employee a P60 for 2025/26 |
| 6 July 2026 | P11D and P11D(b) for 2025/26 due to HMRC, and copies to employees |
| 19 July 2026 | Class 1A National Insurance for 2025/26 if paying by post |
| 22 July 2026 | Class 1A National Insurance for 2025/26 paid electronically |
| 5 April 2027 | 2026/27 tax year ends: final FPS on or before the last payday |
| 6 April 2027 | Mandatory payrolling of benefits in kind starts for most benefits |
| 31 May 2027 | Give every employee a P60 for 2026/27 |
Sources: GOV.UK payroll annual reporting for P60 and benefits deadlines, and GOV.UK Class 1A payment deadlines. Read more about the April 2027 change in our benefits in kind guide.
Every three years
Every three years you must re-enrol eligible staff who have left your workplace pension and complete a re-declaration of compliance, according to The Pensions Regulator. Your re-enrolment date depends on your original staging or duties start date.
Want someone else to watch the dates? Buffalo Payroll files every FPS, EPS, CIS return, P60 and P11D for you as part of our managed payroll service, from £5.50 + VAT per payslip.