This guide summarises the key deadlines and additional considerations for employers for the end of the 2023-24 tax year.

This is a freeview 'At a glance' guide for employers

At a glance

Topical issues:

  • Year-end reconciliation of Auto-enrolment pension deductions to accounts.
  • Review of reimbursement of Home Working Expenses:
    • Were employees paid the £6 per week Home Working Allowance?
    • Were any additional home working expenses paid?
  • Travel expenses; did expense policies change during the year as a result of changes in working patterns?
  • Salary sacrifice and optional payment.
  • Where there are reportable expenses and benefits, the online completion of Form P11D, or alternatively PAYE Settlement Agreements should be completed by employers.
  • Payrolling of benefits is available for all employees: note that this must be agreed with HMRC prior to the start of the 2024/25 tax year.

The employment taxes year-end reporting deadlines are listed below:

Deadline Action Required
5 April 2024 Payrolling benefits registration deadline to include 2024-25 benefits on the forthcoming payroll.
31 May 2024 P60s should be issued to employees.
1 June 2024 Statements of payrolled benefits for the 2024-25 tax year should be provided to employees.
5 July 2024 PAYE settlement agreement deadline to agree for 2024-25.
6 July 2024 P11D and P11D(b) deadline for 2024-25. These must now be done online.
  Deadline for employees to Make good non-payrolled benefits provided in 2024-25
  Employment-related securities: 2024-25 annual returns due.
  Termination payments and benefits: 2024-25 termination payments and benefits report.
7 July 2024 EFRBS: return of non-cash benefits provided to retired employees in 2024-25.
19 July 2024 Employee benefits: payment of 2024-25 Class 1A NIC (postal).
22 July 2024 Employee benefits: payment of 2024-25 Class 1 A NIC (electronic).
 31 July 2024 Deadline for submission of PAYE settlement agreement computations.
 19 October 2024 PAYE settlement agreement: tax payment of 2024-25 Class 1B NIC and tax (postal).
22 October 2024      PAYE settlement agreement: tax payment of 2024-25 Class 1 B NIC and tax (electronic).
31 January 2024 Reporting deadline for EFRBS schemes starting in the 2021-22 tax year.


For a further list of tax dates and deadlines see Calendar of tax deadlines and new tax measures.

Squirrel ad

Are you enjoying our content? 

Thousands of accountants and advisers and their clients use as their primary TAX resource.

Register now to receive our FREE weekly SME Tax News update