Employment tax: Reporting, dates & deadlines 2024-25

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:

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