This guide summarises the key deadlines and additional considerations for employers for the end of the 2024-25 tax year.
This is a freeview 'At a glance' guide for employers
At a glance
Topical issues to review:
- Year-end reconciliation of Auto-enrolment pension deductions to accounts.
- 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 remuneration agreements.
- 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 for 2025-26 this must be agreed with HMRC prior to the start of the 2025-26 tax year.
The employment taxes year-end reporting deadlines are listed below:
| Deadline | Action Required |
| 5 April 2025 | Payrolling benefits registration deadline to include 2025-26 benefits on the forthcoming payroll. |
| 31 May 2025 | P60s should be issued to employees for 2024-25. |
| 1 June 2025 | Statements of payrolled benefits for the 2024-25 tax year should be provided to employees. |
| 5 July 2025 | PAYE settlement agreement deadline to agree for 2024-25. |
| 6 July 2025 | 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 2025 | EFRBS: return of non-cash benefits provided to retired employees in 2024-25. |
| 19 July 2025 | Employee benefits: payment of 2024-25 Class 1A NIC (postal). |
| 22 July 2025 | Employee benefits: payment of 2024-25 Class 1A NIC (electronic). |
| 31 July 2025 | Deadline for submission of PAYE settlement agreement computations. |
| 19 October 2025 | PAYE settlement agreement: tax payment of 2024-25 Class 1B NIC and tax (postal). |
| 22 October 2025 | PAYE settlement agreement: tax payment of 2024-25 Class 1B NIC and tax (electronic). |
| 31 January 2026 | Reporting deadline for EFRBS schemes starting in the 2024-25 tax year. |
For a further list of tax dates and deadlines see Calendar of tax deadlines and new tax measures.