HMRC PAYE tax calendar 2026-27
Every payroll deadline for the 2026-27 tax year in one place: when to send your FPS and EPS, when HMRC must have your payment, the year-end dates, and the rates and thresholds you need. Download it as a PDF to keep by your desk.
The payroll deadlines that matter in 2026-27
The big dates for the year, from the start of the tax year to the P60s for 2026-27.
Tax year 2026-27 starts
Mon 6 Apr 2026. New rates and thresholds apply. Use the new tax codes for the first pay day on or after 6 April.
Pay HMRC for tax month 12 of 2025-26
Wed 22 Apr 2026. Electronic payments for 6 March to 5 April 2026. The final EPS for 2025-26 was due by 19 April.
P60s to employees
Sun 31 May 2026. Give a P60 to everyone on your payroll on 5 April 2026.
PSA deadline
Sun 5 Jul 2026. Agree a PAYE Settlement Agreement for 2025-26 with HMRC.
P11D and P11D(b)
Mon 6 Jul 2026. Report expenses and benefits for 2025-26 and give employees their P11D information.
Class 1A NICs
Wed 22 Jul 2026. Pay Class 1A National Insurance on 2025-26 benefits (19 July by post).
PSA tax and NICs
Thu 22 Oct 2026. Pay the tax and Class 1B National Insurance due under a PSA (19 October by post).
Tax year 2026-27 ends
Mon 5 Apr 2027. Send your final FPS on or before your last pay day of the year.
Payrolling benefits becomes mandatory
Tue 6 Apr 2027. From 2027-28 most benefits in kind must be reported and taxed through payroll.
Final EPS for 2026-27
Mon 19 Apr 2027. Tell HMRC about any recoveries and allowances, and confirm the year is complete.
Pay HMRC for tax month 12
Thu 22 Apr 2027. Last electronic payment for 2026-27 (6 March to 5 April 2027).
P60s for 2026-27
Mon 31 May 2027. Give a P60 to everyone on your payroll on 5 April 2027.
Every FPS, EPS and payment date for 2026-27
Every tax month follows the same four beats. The table shows the exact dates for each one.
Tax month starts
Each tax month runs from the 6th to the 5th of the next month.
Send the FPS
Report pay and deductions to HMRC on or before every pay day.
Send the EPS
If you need to, claim recoveries and allowances, or report no pay, for the tax month just ended.
Pay HMRC
Your PAYE, NICs and student loan deductions must reach HMRC (19th by cheque).
Send your FPS on or before every pay day. The EPS is only needed if you claim recoveries or allowances, or paid no one in the month. If you pay HMRC quarterly, pay by the 22nd after each quarter: Wed 22 Jul 2026, Thu 22 Oct 2026, Fri 22 Jan 2027, Thu 22 Apr 2027. If a date is a weekend or bank holiday, the payment must reach HMRC by the last working day before it (Faster Payments can arrive on the day).
Tax, National Insurance and student loan rates for 2026-27
The figures your payroll uses from 6 April 2026.
Income tax: England, Wales and Northern Ireland
Bands are on gross pay and assume the standard Personal Allowance. Wales uses the same rates as England and Northern Ireland. Emergency tax code: 1257L W1/M1/X.
Income tax: Scotland
National Insurance thresholds
National Insurance rates
National Minimum Wage
Hourly rates from 1 April 2026. The apprentice rate applies to apprentices under 19, or in the first year of their apprenticeship.
Student and postgraduate loans
Deductions are taken from pay above the threshold.
Statutory payments
Allowances, levy and mileage
Your payroll year-end checklist
What to do as 2026-27 closes and 2027-28 begins. From 6 April 2027 most benefits in kind must be payrolled.
Check every employee's details, and send your final FPS on or before the last pay day, marked as the final one.
Send your final EPS if you need to, and pay what you owe for tax month 12 by the 22nd.
Use the new tax codes and rates. Week 1/Month 1 codes don't carry into the new year unless HMRC tells you.
Give a P60 to everyone on your payroll on 5 April.
Send P11D and P11D(b) forms for benefits that weren't payrolled, and tell employees.
Pay Class 1A National Insurance on those benefits.
Keep the 2026-27 calendar by your desk
An A4 PDF in Nxsys colours, ready to print or share with your team.
- Every FPS, EPS and payment date, month by month
- The key dates for the year at a glance
- 2026-27 tax, NI, student loan and statutory pay rates
- A year-end checklist
Sources: GOV.UK, checked 29 October 2026: Rates and thresholds for employers 2026 to 2027 · Running payroll: reporting to HMRC · Pay employers' PAYE · Payroll annual reporting and tasks · Pay Class 1A National Insurance · PAYE Settlement Agreements · UK bank holidays. This calendar is a guide for employers in the UK and is not tax advice. Check GOV.UK if your circumstances are different.
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01When does the 2026-27 tax year start and end?
The 2026-27 tax year starts on 6 April 2026 and ends on 5 April 2027. Each tax month runs from the 6th of one month to the 5th of the next.
02When do I have to pay HMRC for PAYE?
Electronic payments must reach HMRC by the 22nd of the month after the tax month ends, or the 19th if you pay by cheque. If the 22nd is a weekend or bank holiday, pay by the last working day before it, unless you use Faster Payments.
03Which PAYE payment dates move in 2026-27?
Tax month 4 is due by Fri 21 Aug 2026 and Tax month 7 is due by Fri 20 Nov 2026. In both months the 22nd falls on a weekend, so electronic payments are due on the Friday before.
04When is the EPS due?
An Employer Payment Summary (EPS) is due by the 19th of the month after the tax month it covers. You only need one if you are claiming recoveries or allowances, or have paid no employees in the tax month.
05When must employees get their P60?
By 31 May. For the 2026-27 tax year, give a P60 to every employee on your payroll on 5 April 2027 by 31 May 2027.
06When are P11D forms and Class 1A National Insurance due?
P11D and P11D(b) forms for 2025-26 are due by 6 July 2026, and Class 1A National Insurance must reach HMRC by 22 July 2026 (19 July by post).
07What changes in April 2027?
From 6 April 2027 most benefits in kind must be payrolled, so tax on them is collected through payroll instead of P11D forms.
08Does Nxsys send the FPS and EPS for me?
Yes. Nxsys Payroll files RTI with HMRC (FPS and EPS) for each pay run you confirm, so you can see what to pay HMRC and when.
Let Nxsys keep your payroll on time
Nxsys Payroll sends your FPS with every pay run and shows what to pay HMRC and when.
