What is the 2025-26 form P11D deadline? When do payments of Class 1A National Insurance Contributions (NICs) have to be made for 2025-26?
This is a freeview 'At a glance' guide to the P11D deadline.
- The deadline for filing 2025-26 forms P11D and P11D(b) is 6 July 2026.
- The deadline for payment of Class 1A NICs is 19 July, or 22 July, if paid electronically, unless you have ceased trading.
HMRC has mandated electronic filing for forms P11D and P11D(b). Paper returns can no longer be used. Filing must be completed via the PAYE online services for Employers or Agents or through recognised third-party software.
From 6 April 2027, Payrolling of benefits becomes mandatory. You can try it now, but you must register for the 2026-27 tax year on or before 5 April 2026. The value of certain taxable benefits in kind can be included in taxable pay when calculating the PAYE deducted from payments of wages and salaries to employees.
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