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This guide summarises the key deadlines and additional considerations for employers for the end of the 2021-22 tax year.

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Topical issues:

Where there are reportable expenses and benefits, the completion of Forms P11d or alternatively PAYE Settlement Agreements should be completed by employees.

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

Deadline Action Required
5 April 2022 Payrolling benefits registration deadline to include 2022-23 benefits on the forthcoming payroll
31 May 2022 P60s should be issued to employees.
1 June 2022 Statements of payrolled benefits for the 2021-22 tax year should be provided to employees.
5 July 2022 PAYE settlement agreement deadline to agree for 2021-22
6 July 2022 P11D and P11D(b) deadline for 2021-22
  Deadline for employees to Make good non-payrolled benefits provided in 2021-22
  Employment-related securities: 2021-22 annual returns due.
  Termination payments and benefits: 2021-22 termination payments and benefits report
7 July 2022 EFRBS: return of non-cash benefits provided to retired employees in 2021-22
19 July 2022 Employee benefits: payment of 2021-22 Class 1A NIC (postal)
22 July 2022 Emplyee benefits: payment of 2021-22 Class 1 A NIC (electronic)
 31 July 2022 Deadline for submission of PAYE settlement agreement computations.
 19 October 2022 PAYE settlement agreement: tax payment of 2021-22 Class 1B NIC and tax (postal)
22 October 2022      PAYE settlement agreement: tax payment of 2021-22 Class 1 B NIC and tax (electronic)
31 January 2023 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