# When to pay HMRC PAYE: PAYE Deadline Calendar

> The PAYE Deadline Calendar carries 8 published figures read from 5 sources' own pages, from 2 to 90 day, read 7 November 2026.

Payroll Dates · https://payrolldates.co.uk/datasets/paye-deadline-calendar/ · computed 2026-11-08

**Range of the published figures:** 2 to 90 day (range 2 to 90 day; 8 published figures; 8 of 31 sources read publish one).

8 of the 31 named sources read in full publish a figure; 23 publish none, read 7 November 2026.

## By obligation

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| obligation cis-penalty-appeal | 30 day | 30 to 30 day | 1 |
| obligation paye-payment-electronic | 17 day | 17 to 17 day | 1 |
| obligation paye-payment-by-post | 14 day | 14 to 14 day | 1 |
| obligation no-payments-notice-maximum | 12 month | 12 to 12 month | 1 |
| obligation benefits-report-after-tax-month | 14 day | 14 to 14 day | 1 |
| obligation fps-pay-based-on-days-work | 7 day | 7 to 7 day | 1 |
| obligation fps-foreign-tax-delay | 1 month | 1 to 1 month | 1 |
| obligation fps-late-reporting-window | 2 day | 2 to 2 day | 1 |
| obligation notional-payments-tax-recovery | 90 day | 90 to 90 day | 1 |
| obligation fps-eps-correction-window | 6 year | 6 to 6 year | 1 |
| obligation trade-dispute-unrefunded-tax-payment | 42 day | 42 to 42 day | 1 |
| obligation eps-late-submission-maximum | 6 year | 6 to 6 year | 1 |
| obligation fps-late-reporting-code-g | 1 month | 1 to 1 month | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [GOV.UK How to complete forms P11D and P11D(b)](https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db) | 90 day | notional-payments-tax-recovery | 2026-11-07 |
| [HMRC CWG2 2026 to 2027: employer further guide to PAYE and NICs](https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions) | 42 day | trade-dispute-unrefunded-tax-payment | 2026-11-07 |
| [GOV.UK CIS contractor: file your monthly returns](https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns) | 30 day | cis-penalty-appeal | 2026-11-07 |
| [Income Tax (PAYE) Regulations 2003, reg 69 (due date for payment)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/69) | 17 day | paye-payment-electronic | 2026-11-07 |
| [Income Tax (PAYE) Regulations 2003, reg 69 (due date for payment)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/69) | 14 day | paye-payment-by-post | 2026-11-07 |
| [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday) | 14 day | benefits-report-after-tax-month | 2026-11-07 |
| [GOV.UK Running payroll: Reporting to HMRC (EPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc-eps) | 12 month | no-payments-notice-maximum | 2026-11-07 |
| [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday) | 7 day | fps-pay-based-on-days-work | 2026-11-07 |
| [HMRC CWG2 2026 to 2027: employer further guide to PAYE and NICs](https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions) | 6 year | fps-eps-correction-window | 2026-11-07 |
| [HMRC DMBM519220: Employer Payment Summary (EPS)](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm519220) | 6 year | eps-late-submission-maximum | 2026-11-07 |
| [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday) | 2 day | fps-late-reporting-window | 2026-11-07 |
| [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday) | 1 month | fps-foreign-tax-delay | 2026-11-07 |
| [GOV.UK What payroll information to report to HMRC](https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc) | 1 month | fps-late-reporting-code-g | 2026-11-07 |

## The sentence each figure was read from (13)

- [GOV.UK How to complete forms P11D and P11D(b)](https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db), read 2026-11-07: "Enter tax on these notional payments not recovered from the director or employee within 90 days of the end of the tax year."
- [HMRC CWG2 2026 to 2027: employer further guide to PAYE and NICs](https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions), read 2026-11-07: "pay to the accounts office any tax you have not refunded to an employee within 42 days of the end of the trade dispute"
- [GOV.UK CIS contractor: file your monthly returns](https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns), read 2026-11-07: "You can appeal within 30 days of the date on the penalty notice:"
- [Income Tax (PAYE) Regulations 2003, reg 69 (due date for payment)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/69), read 2026-11-07: "within 17 days after the end of the tax period, where payment is made by an approved method of electronic communications, or"
- [Income Tax (PAYE) Regulations 2003, reg 69 (due date for payment)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/69), read 2026-11-07: "within 14 days after the end of the tax period, in any other case."
- [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday), read 2026-11-07: "Within 14 days of the end of the tax month"
- [GOV.UK Running payroll: Reporting to HMRC (EPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc-eps), read 2026-11-07: "You can tell HMRC in advance that you will not be paying any employees for between one month and 12 months."
- [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday), read 2026-11-07: "You cannot calculate or report your employee’s pay in advance because it’s based on their work on the day, for example harvest workers paid based on how much they pick Within 7 days of paying your employee"
- [HMRC CWG2 2026 to 2027: employer further guide to PAYE and NICs](https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions), read 2026-11-07: "You can submit corrections to the original FPS information for up to 6 years after you filed your original FPS or EPS."
- [HMRC DMBM519220: Employer Payment Summary (EPS)](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm519220), read 2026-11-07: "An EPS submission can be accepted up to six years after the end of the relevant tax year."
- [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday), read 2026-11-07: "On or after the 20th - and you did not send a FPS the previous tax month Within 2 days"
- [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday), read 2026-11-07: "You are paying foreign tax on your employee’s behalf and it is taking longer than usual to calculate the PAYE and National Insurance contributions on that tax As soon as possible and within 1 month of paying your employee - select ‘Late reporting reason’ code G"
- [GOV.UK What payroll information to report to HMRC](https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc), read 2026-11-07: "G You are paying foreign tax on your employee’s behalf and it is taking longer than usual to calculate the PAYE and National Insurance contributions on that tax As soon as possible and no later than one month after usual reporting date select ‘Late reporting reason’ code G"

## Read in full, publishes no figure

- [GOV.UK Running payroll: Reporting to HMRC (FPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc), read 2026-10-24: every candidate on the page was refused
- [GOV.UK Running payroll: Paying HMRC](https://www.gov.uk/running-payroll/paying-hmrc), read 2026-10-24: read in full and no accepted figure on the page
- [GOV.UK Pay employers' PAYE](https://www.gov.uk/pay-paye-tax), read 2026-09-12: every candidate on the page was refused
- [GOV.UK Running payroll: Changing paydays](https://www.gov.uk/running-payroll/changing-paydays), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK Payroll: annual reporting and tasks](https://www.gov.uk/payroll-annual-reporting), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK Send your final payroll report](https://www.gov.uk/payroll-annual-reporting/send-your-final-payroll-report), read 2026-09-12: every candidate on the page was refused
- [GOV.UK Give employees a P60](https://www.gov.uk/payroll-annual-reporting/give-employees-p60-form), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK Expenses and benefits for employers: Deadlines](https://www.gov.uk/employer-reporting-expenses-benefits/deadlines), read 2026-11-07: read in full and no accepted figure on the page
- [GOV.UK Pay employers' Class 1A National Insurance](https://www.gov.uk/pay-class-1a-national-insurance), read 2026-09-12: every candidate on the page was refused
- [GOV.UK PAYE Settlement Agreements: Deadlines and payment](https://www.gov.uk/paye-settlement-agreements/deadlines-and-payment), read 2026-10-10: read in full and no accepted figure on the page
- [GOV.UK Pay a PAYE Settlement Agreement](https://www.gov.uk/pay-psa), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC PSA1150: Relevant dates for PSAs](https://www.gov.uk/hmrc-internal-manuals/paye-settlement-agreements/psa1150), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC DMBM520205: segmentation bands and requirements to pay and file electronically](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm520205), read 2026-11-07: every candidate on the page was refused
- [HMRC DMBM521090: quarterly payment cases](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm521090), read 2026-11-07: read in full and no accepted figure on the page
- [HMRC NIM08002: alignment with tax weeks and months](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim08002), read 2026-10-10: every candidate on the page was refused
- [HMRC PAYE70015: non-standard pay days](https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye70015), read 2026-10-03: read in full and no accepted figure on the page
- [Income Tax (PAYE) Regulations 2003, reg 67 (form P60)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/67), read 2026-11-07: read in full and no accepted figure on the page
- [Income Tax (PAYE) Regulations 2003, contents](https://www.legislation.gov.uk/uksi/2003/2682/contents), read 2026-11-07: read in full and no accepted figure on the page
- [HMRC: Mandatory reporting of benefits in kind in RTI from April 2027](https://www.gov.uk/government/publications/changes-to-reporting-of-benefits-in-kind-from-april-2027/mandatory-reporting-of-benefits-in-kind-in-real-time-information-rti-from-april-2027), read 2026-09-12: every candidate on the page was refused
- [HMRC: the phased introduction of mandatory payrolling for benefits in kind](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/the-phased-introduction-of-mandatory-payrolling-for-benefits-in-kind), read 2026-09-26: read in full and no accepted figure on the page
- [HMRC CWG5 2026: Class 1A NICs on benefits in kind](https://www.gov.uk/government/publications/cwg5-class-1a-national-insurance-contributions-on-benefits-in-kind/2026-class-1a-national-insurance-contributions-on-benefits-in-kind-termination-payments-and-sporting-testimonial-payments), read 2026-09-12: every candidate on the page was refused
- [GOV.UK PAYE and payroll for employers: introduction](https://www.gov.uk/paye-for-employers), read 2026-09-12: every candidate on the page was refused
- [the obligation set per tax year](https://www.gov.uk/browse/employing-people/payroll), read 2026-10-24: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 31 named sources that could be read published a usable figure; 23 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 214 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the RESOLVED grid nobody publishes: gov.uk states the rule (the FPS on or before payday, the EPS by the 19th, the payment by the 22nd electronic or the 19th by post, quarterly for a sub-£1,500 employer, the annual dates at 31 May, 6 July, 19/22 July and 5 July / 19-22 October) and leaves the reader to work out the date; this dataset holds one row per payday per obligation with the actual calendar date after the tax-month boundary, the weekend and the nation's own bank holidays have been applied, plus whether that tax year has a week 53 - and the derivation across the rows is the count of deadlines in the year that MOVE off their nominal day, and by how many days, which is what an employer is actually exposed to

## Sources

- [GOV.UK Running payroll: Reporting to HMRC (FPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Running payroll: Reporting to HMRC (EPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc-eps) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Running payroll: Paying HMRC](https://www.gov.uk/running-payroll/paying-hmrc) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Pay employers' PAYE](https://www.gov.uk/pay-paye-tax) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK What payroll information to report to HMRC](https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Running payroll: Sending an FPS after payday](https://www.gov.uk/running-payroll/fps-after-payday) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Running payroll: Changing paydays](https://www.gov.uk/running-payroll/changing-paydays) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Payroll: annual reporting and tasks](https://www.gov.uk/payroll-annual-reporting) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Send your final payroll report](https://www.gov.uk/payroll-annual-reporting/send-your-final-payroll-report) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Give employees a P60](https://www.gov.uk/payroll-annual-reporting/give-employees-p60-form) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Expenses and benefits for employers: Deadlines](https://www.gov.uk/employer-reporting-expenses-benefits/deadlines) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Pay employers' Class 1A National Insurance](https://www.gov.uk/pay-class-1a-national-insurance) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK PAYE Settlement Agreements: Deadlines and payment](https://www.gov.uk/paye-settlement-agreements/deadlines-and-payment) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Pay a PAYE Settlement Agreement](https://www.gov.uk/pay-psa) (the publisher's own terms; quoted for reporting and comment)
- [HMRC PSA1150: Relevant dates for PSAs](https://www.gov.uk/hmrc-internal-manuals/paye-settlement-agreements/psa1150) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CWG2 2026 to 2027: employer further guide to PAYE and NICs](https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions) (the publisher's own terms; quoted for reporting and comment)
- [HMRC DMBM520205: segmentation bands and requirements to pay and file electronically](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm520205) (the publisher's own terms; quoted for reporting and comment)
- [HMRC DMBM521090: quarterly payment cases](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm521090) (the publisher's own terms; quoted for reporting and comment)
- [HMRC DMBM519220: Employer Payment Summary (EPS)](https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm519220) (the publisher's own terms; quoted for reporting and comment)
- [HMRC NIM08002: alignment with tax weeks and months](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim08002) (the publisher's own terms; quoted for reporting and comment)
- [HMRC PAYE70015: non-standard pay days](https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye70015) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax (PAYE) Regulations 2003, reg 69 (due date for payment)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/69) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax (PAYE) Regulations 2003, reg 67 (form P60)](https://www.legislation.gov.uk/uksi/2003/2682/regulation/67) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax (PAYE) Regulations 2003, contents](https://www.legislation.gov.uk/uksi/2003/2682/contents) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK CIS contractor: file your monthly returns](https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: Mandatory reporting of benefits in kind in RTI from April 2027](https://www.gov.uk/government/publications/changes-to-reporting-of-benefits-in-kind-from-april-2027/mandatory-reporting-of-benefits-in-kind-in-real-time-information-rti-from-april-2027) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: the phased introduction of mandatory payrolling for benefits in kind](https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/the-phased-introduction-of-mandatory-payrolling-for-benefits-in-kind) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK How to complete forms P11D and P11D(b)](https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CWG5 2026: Class 1A NICs on benefits in kind](https://www.gov.uk/government/publications/cwg5-class-1a-national-insurance-contributions-on-benefits-in-kind/2026-class-1a-national-insurance-contributions-on-benefits-in-kind-termination-payments-and-sporting-testimonial-payments) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK PAYE and payroll for employers: introduction](https://www.gov.uk/paye-for-employers) (the publisher's own terms; quoted for reporting and comment)
- [the obligation set per tax year](https://www.gov.uk/browse/employing-people/payroll) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The PAYE Deadline Calendar carries 8 published figures read from 5 sources' own pages, from 2 to 90 day, read 7 November 2026.
- 8 of the 31 named sources read in full publish a figure; 23 publish none, read 7 November 2026.
- PAYE Deadline Calendar, obligation cis-penalty-appeal: median 30 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation paye-payment-electronic: median 17 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation paye-payment-by-post: median 14 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation no-payments-notice-maximum: median 12 month across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation benefits-report-after-tax-month: median 14 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation fps-pay-based-on-days-work: median 7 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation fps-foreign-tax-delay: median 1 month across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation fps-late-reporting-window: median 2 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation notional-payments-tax-recovery: median 90 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation fps-eps-correction-window: median 6 year across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation trade-dispute-unrefunded-tax-payment: median 42 day across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation eps-late-submission-maximum: median 6 year across 1 source, read 7 November 2026.
- PAYE Deadline Calendar, obligation fps-late-reporting-code-g: median 1 month across 1 source, read 7 November 2026.

Cite as: "payrolldates.co.uk PAYE Deadline Calendar", updated 2026-11-08, https://payrolldates.co.uk/datasets/paye-deadline-calendar/.

CSV: https://payrolldates.co.uk/datasets/paye-deadline-calendar.csv
JSON: https://payrolldates.co.uk/datasets/paye-deadline-calendar.json
Embed (plain HTML, static link back): see https://payrolldates.co.uk/datasets/paye-deadline-calendar/#median