How the PAYE month works
Tax months run from the 6th of one month to the 5th of the next. The tax year runs from 6 April to 5 April, so your calendar follows those dates and not the calendar month.
Send a Full Payment Submission (FPS) on or before each payday. This applies even if you pay HMRC quarterly.
If you have not paid any employees in a tax month, send an Employer Payment Summary (EPS) by the 19th. You also use an EPS, sent by the 19th, to claim reductions on what you owe HMRC.
When to pay HMRC, monthly or quarterly
Pay what you owe by the 22nd after the tax month ends. If you pay by post, the payment must reach HMRC by the 19th.
For example, the tax month that ends on 5 November is due by 22 November. Late payment brings interest charged daily, and you may be charged a penalty if you do not pay on time or in full.
If you usually pay HMRC less than £1,500 a month, you may be able to pay quarterly instead. To arrange it, contact HMRC's employer PAYE payment helpline.
Quarterly payments are due by the 22nd after the end of each quarter, for example 22 July for the quarter from 6 April to 5 July.
Your reporting does not change. The FPS is still due on or before each payday.
Year end: the final FPS and P60s
The tax year ends on 5 April. Send your final FPS on or before your employees' last payday of the tax year, and enter Yes in the final submission for the year field if your software has one.
From 6 April, update your employee payroll records and your payroll software for the new tax year, or earlier if your software provider asks. Give each employee who is working for you on 5 April a P60 by 31 May, which is 31 May 2027 for the 2026/27 year.
Benefits, Class 1A and the 5 October date
If you provide expenses or benefits, report them by 6 July after the tax year ends. Give your employees a copy of the information by the same date, and report the total Class 1A National Insurance you owe. Class 1A is charged at 15% for 2026/27.
Pay Class 1A by 22 July if you pay electronically, or by 19 July if you pay by cheque. A late P11D(b) carries a penalty of £100 per 50 employees for each month or part month it is late.
If you or a director need to complete a Self Assessment tax return and have not sent one before, you must tell HMRC by 5 October after the end of the tax year. For the 2025/26 tax year that date was 5 October 2026, and telling HMRC later could bring a penalty.
Your 2026/27 calendar at a glance
Use these dates as a starting point for your diary.
- 22nd of each month: PAYE payment for monthly payers, or the 19th if you pay by post
- Quarterly payers: the 22nd after each quarter ends, for example 22 July for the quarter from 6 April to 5 July
- 19th of each month: send an EPS if you paid no employees in the tax month or need to claim reductions
- Every payday: send your FPS on or before the day
- 5 April 2027: the tax year ends, so your final FPS goes in on or before your last payday
- 31 May 2027: P60s due to employees
- 6 July 2027: expenses and benefits reporting
- 22 July 2027: Class 1A payment, or 19 July if you pay by cheque
Handing the calendar over
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