2026/27 tax year, 6 April 2026 to 5 April 2027
When is your next PAYE deadline?
Pay your people on 25 August 2026 and the Full Payment Submission is due on or before that day, any Employer Payment Summary by 19 September 2026, and the money has to reach HMRC by 22 September 2026. Set your own payday below and this page gives you the dates. Every one of them is taken from gov.uk, not from memory.
22nd
of the next tax month: deadline to pay HMRC if you pay electronically and monthly
19th
of the following tax month: EPS deadline, and the date a posted cheque must reach HMRC
How this is worked out
- Tax months run from the 6th of one month to the 5th of the next, so a payday on the 1st to the 5th sits in the previous tax month and every deadline below moves a month earlier (gov.uk: running payroll).
- The FPS must be sent on or before your employees' payday, and you enter your usual payday even if you actually paid earlier or later, for example because payday fell on a bank holiday (gov.uk: FPS).
- PAYE is due by the 22nd of the next tax month if you pay monthly, or the 19th if you pay by cheque through the post (gov.uk: pay your PAYE bill). This calculator assumes a monthly scheme.
- An EPS is due by the 19th of the following tax month for HMRC to apply a reduction, for example statutory parental pay, the Employment Allowance or CIS deductions, and is also how you tell HMRC you paid nobody in a tax month (gov.uk: EPS).
- If you usually pay less than £1,500 a month you may be able to pay quarterly instead, due the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter. You have to contact HMRC's payment helpline to arrange it (gov.uk).
- Dates are the statutory deadlines. Allow clearing time for your payment method: gov.uk warns that interest is charged daily and a penalty may follow if payment is late or short.
Payroll Dates is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with HMRC or any government body, and nothing here is tax, accounting or legal advice. Deadlines and thresholds are stated as at the updated date above and are corrected in place; confirm the current position on gov.uk or with your accountant or payroll provider before you file or pay.
UK PAYE deadline calendar, 2026/27 tax year
Last updated
Every recurring PAYE deadline an employer faces in the 2026/27 tax year, in one table, each line taken from the gov.uk page that states it. The tax year runs 6 April 2026 to 5 April 2027, and the annual dates below fall after it ends.
Compiled from gov.uk employer guidance read on 15 August 2026: Running payroll (FPS, EPS, paying HMRC), Pay your PAYE bill, PAYE and payroll: annual reporting and tasks, Expenses and benefits: reporting and paying, Register as an employer, and What happens if you do not report payroll information on time. Deadlines that fall a fixed number of days after a variable event, such as the FPS, are stated as the rule rather than a date. UK payroll thresholds and deadlines change on the April cycle: this page carries a visible updated date and is corrected in place.
| Task | Deadline | Who it applies to |
|---|---|---|
| Register as an employer with HMRC | Before the first payday; you cannot register more than 2 months ahead | Anyone employing staff, including a sole director paying themselves |
| Full Payment Submission (FPS) | On or before your employees' payday, every time you pay them | Every employer, every payday |
| Employer Payment Summary (EPS) | By the 19th of the following tax month | Reclaims, Employment Allowance, CIS deductions, apprenticeship levy, or a month with no payments |
| Pay HMRC, monthly scheme, electronically | By the 22nd of the next tax month | Most employers |
| Pay HMRC, cheque through the post | Must reach HMRC by the 19th of the month | Employers still paying by cheque |
| Pay HMRC, quarterly scheme | By the 22nd after the end of the quarter, for example 22 July for the 6 April to 5 July quarter | Employers usually paying under £1,500 a month who have arranged quarterly payment |
| Final FPS of the tax year | On or before the last payday of the tax year, which ends 5 April | Every employer |
| Correcting the final FPS by additional submission | By 19 April, with corrected year-to-date figures and 0 in 'Pay in this period'; after 19 April, send an FPS with the correct year-to-date amounts | Employers who find an error in the last report of the year |
| Give employees a P60 | By 31 May | Everyone on your payroll on the last day of the tax year, 5 April |
| Report expenses and benefits (P11D and P11D(b)), and give employees their copy | By 6 July | Employers providing taxable benefits that were not payrolled |
| Pay Class 1A National Insurance on benefits | By 22 July, or 19 July if paying by cheque | Employers with a P11D(b) liability |
| Pay tax and Class 1B National Insurance under a PAYE Settlement Agreement | By 22 October, or 19 October if paying by cheque | Employers with a PSA |
| Give an employee a P45 | When they leave; put the leaving date on the payroll record when you last pay them | Every leaver |
- The FPS deadline is the payday itself: gov.uk requires employers to send the Full Payment Submission on or before their employees' payday, even if they pay HMRC quarterly rather than monthly.
- PAYE for a monthly scheme is due by the 22nd of the next tax month, or the 19th if a cheque has to reach HMRC by post, and tax months run from the 6th of one month to the 5th of the next.
- The 2026/27 annual dates are fixed: P60s to employees by 31 May, expenses and benefits reported by 6 July, Class 1A National Insurance paid by 22 July, and PAYE Settlement Agreement tax and Class 1B National Insurance by 22 October.
Cite this page
“UK PAYE deadline calendar, 2026/27 tax year”, Payroll Dates, https://payrolldates.co.uk/ (updated 2026-08-15). Compiled from gov.uk employer guidance read on 15 August 2026: Running payroll (FPS, EPS, paying HMRC), Pay your PAYE bill, PAYE and payroll: annual reporting and tasks, Expenses and benefits: reporting and paying, Register as an employer, and What happens if you do not report payroll information on time. Deadlines that fall a fixed number of days after a variable event, such as the FPS, are stated as the rule rather than a date. UK payroll thresholds and deadlines change on the April cycle: this page carries a visible updated date and is corrected in place.
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Worth knowing
Every figure sourced and dated.
- When to pay PAYE to HMRC: the 22nd, the 19th and the tax month
PAYE is due by the 22nd of the next tax month, or the 19th by post. Why the tax month running 6th to 5th moves the date, with worked 2026/27 examples.
- FPS and EPS deadlines, late filing penalties and the 3-day rule
The FPS goes on or before payday, the EPS by the 19th of the following tax month. When a late FPS is allowed, and what HMRC charges when it is not.
- Payroll year end deadlines: final FPS, P60, P11D and week 53
The 2026/27 payroll year ends 5 April 2027. Final FPS on or before the last payday, P60 by 31 May, P11D by 6 July, Class 1A by 22 July, plus how week 53 works.
Common questions
When is the FPS deadline?
On or before your employees' payday, every time you pay them, even if you pay HMRC quarterly rather than monthly. Enter your usual payday in the FPS even if you actually paid earlier or later, for example because the regular date fell on a bank holiday.
When do I pay PAYE to HMRC?
By the 22nd of the next tax month if you pay monthly and electronically, or by the 19th if a cheque has to reach HMRC by post. Tax months run from the 6th of one month to the 5th of the next, so a payday of 25 August 2026 sits in tax month 5 and the payment is due by 22 September 2026.
What is the EPS deadline?
The 19th of the following tax month. Send an EPS to claim a reduction such as statutory parental pay, the Employment Allowance or CIS deductions, and send one instead of an FPS for any tax month in which you paid no employees.
When are P60s and P11Ds due?
P60s must be given to everyone on your payroll on 5 April by 31 May. Expenses and benefits, on a P11D and P11D(b), must be reported to HMRC and copied to employees by 6 July, with Class 1A National Insurance paid by 22 July (19 July by cheque).
What tax year does this site cover?
The 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027. The recurring deadlines, on or before payday, the 19th and the 22nd, do not change between years, but always check gov.uk for the current position before you file or pay.
What happens if I miss a payroll deadline?
Late FPS attracts a monthly penalty of £100 to £400 depending on employee numbers, per PAYE scheme, with easements for the first failure in a tax year and for new employers. Late payment attracts daily interest and possibly a penalty. A late P11D(b) attracts £100 per 50 employees for each month or part month.
Know the date before it knows you.
Set your payday and get the FPS, EPS and payment deadlines for the 2026/27 tax year.
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