PAYE calendar summary

The PAYE year

The PAYE year runs from 6 April to 5 April. Tax months also start on the 6th and end on the 5th.

Monthly cycle

• FPS submission: on or before each pay date
• EPS (when needed): by the 19th of the following tax month
• PAYE payment: 22nd of the following month (electronic) or 19th (postal cheque)

Quarterly option (if average monthly liability under £1,500)

• Quarter ends: 5 July, 5 October, 5 January, 5 April
• Payment due: 22nd of the following month (electronic)

Year-end

• Final FPS: mark as the final submission for the tax year
• P60s to employees: by 31 May after tax year end
• P11D for taxable benefits: by 6 July
• P11D(b) for Class 1A NI: by 6 July; Class 1A NI payment by 22 July (electronic)

If you'll be late

Submit the FPS first — late filing penalties are separate from late payment surcharges. If you can't pay PAYE on time, contact the HMRC Business Payment Support Service to arrange Time to Pay before the deadline.