Expenses and benefits for employers
Deadlines
| What you need to do | Deadline after the end of the tax year |
|---|---|
| Report expenses and benefits | 6 July |
| Give your employees a copy of the information | 6 July |
| Report the total Class 1A National Insurance you owe | 6 July |
| Pay Class 1A National Insurance | 22 July (19 July if paying by cheque) |
| Pay tax and Class 1B National Insurance if you have a PAYE Settlement Agreement | 22 October (19 October if paying by cheque) |
| Pay PAYE tax or Class 1 National Insurance if 바카라 사이트˜payrolling바카라 사이트™ | Monthly through payroll |
You바카라 사이트™ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. You바카라 사이트™ll also be charged penalties and interest if you바카라 사이트™re late paying HM Revenue and Customs.