Expenses and benefits
P11D and P11D(b) filing and payment deadlines for those employers who do not payroll expenses and benefits is close. The deadline for reporting P11D(b) Class 1A National Insurance Contributions (NICs), P11D expenses and Benefits In Kind (BIK) provided in the 2025-26 tax year, is 6 July 2026.
Payment must reach HMRC by 19 July 2026 if paying by cheque, or 22 July 2026 if paying electronically.
Reminder: file monthly CIS returns or face late-filing penalties
From April 2026, CIS contractors are legally obliged to file a CIS return every month, including nil returns in months where they have not used a subcontractor.
