Key Payroll Dates for 2026/27 Tax Year

The 2026/27 tax year is just around the corner. Here are some essential dates and legislative changes coming up in payroll to mark in your diary.

April 2026: The New Tax Year Begins

• 1 April introduced ‘Day 1’ rights for SSP, Paternity Leave and Parental Leave.

• The National Minimum Wage increased by 50p on 1 April to workers 21 years and older. It goes up 85p to those aged 18-20 years old, and 45p to apprentices under 18 years old.

*Please note that apprentices are entitled to the National Minimum Wage if they’re over 19 and have completed their first year of their apprenticeship.

• 6 April is the start of the new tax year.

• 6 April is the start of the first wave of MTD for those with qualifying income over £50,000. While this primarily affects landlords and the self-employed, payroll bureaus must be aware of its impact on directors and employees with other income streams.

• 19 April is the deadline for your final FPS or EPS for the previous tax year. Submitting this on time is essential for reconciling your clients’ payroll records with HMRC.

May 2026: P60 Deadline

• 31 May is the P60 Deadline. You must provide a P60 to all employees who were on your clients’ payroll on the last day of the tax year (5 April 2026). This document summarises their total pay and deductions for the year. It’s a legal requirement, and you may face fines for late submissions that can start from £300.

July 2026: Benefits and Expenses Reporting

July is the focal point for reporting BIK and expenses for the 2025/26 tax year.

• 6 July is the P11D and P11D(b) Deadline. This is the final day to submit forms P11D (reporting employee expenses and benefits) and P11D(b) (reporting the amount of Class 1A National Insurance contributions due) to HMRC. Employees must also receive their copy of the P11D by this date.

• 22 July is the deadline for paying Class 1A National Insurance on benefits reported on the P11D(b) if paying electronically (or the 19th if paying by cheque).

October 2026: PAYE Settlement Agreements

• 22 October is the PAYE Settlement Agreement Payment Deadline. Tax and Class 1B National Insurance Contributions must be paid to HMRC by this date (or the 19th for postal payments).

January 2027: The Self Assessment Rush

• 31 January is the Self Assessment Deadline. This is the filing and payment deadline for the 2025/26 tax year. While much of the Self Assessment process falls outside the direct remit of payroll processing, payroll professionals are often called upon to provide income and tax details from P60s and P11Ds to help clients or their accountants meet this deadline.

Staying organised and proactive is the key to a successful tax year. That’s why we created a Tax Card for the 2026/27 UK tax year. With it, you’ve got all the essential rate adjustments, pay changes, and important dates in one simple, easy-to-use place.

What you get inside:

• The latest 2026/27 payroll tax rates

• Key thresholds and limits

• Helpful figures to support planning, forecasting, and budgeting

By having this downloaded on your phone or printing it and pinning it to your office noticeboard, your bureau can continue to work as normal, without wondering what changes lie ahead.

Fill out the form below to access your tax card.

This content may have been developed with the assistance of AI tools. Content is reviewed by a member of the Bright team before publication. Guidance on legislation can be obtained from your industry body.