This deadline is relevant for employers who have provided their employees with benefits for 2024/25. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. Interest will be charged if payment is made late. Penalties may also apply.
PAYE Student loan and CIS deductions due for the month to 5th July 2025
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. In year interest will be charged if payment is made late. Penalties also apply.
PAYE quarterly payments are due for small employers for the pay periods 6th April 2025 to 5th July 2025
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. In year interest will be charged if payment is made late. Penalties also apply.