For those employers who do not yet payroll expenses and benefits, the deadline for reporting P11D(b) Class 1A National Insurance contributions (NICs), P11D expenses, and benefits in kind provided in the tax year 2025-26, is Monday 6 July 2026.

All P11Ds and P11D(b) for the tax year 2025-26 must be filed online and at the same time. 

Late submission may result in a penalty. HMRC charge penalties on a monthly basis and issue penalty notices each quarter until a return is received.

Under the new rules, from 6 April 2027 it will be mandatory to report and pay income tax and Class 1A NICs on benefits in kind (BIK) through payroll software.