Reporting the various employee data sets required by HMRC at the end of the tax year is a significant task for all employers. Ensuring your data is accurate and submitted on time can be challenging, and missing deadlines or submitting incorrect information could result in penalties.
Key Reporting Deadlines for Employers
Here are the important HMRC reporting deadlines all employers should keep in mind:
- Gender Pay Gap Reporting: 4 April
- Short-Term Business Visitors (STBV) Reporting: 31 May
- P11D Reporting: 6 July
- Employee Share Plan Reporting: 6 July
- PAYE Settlement Agreements (PSA): 19 October 2025
The complexity of these reports depends on your business, with some being far more time-consuming than others.
Gender and Ethnicity Pay Gap Reporting
Under gender pay regulations, private sector employers with over 250 employees must publicly report their gender pay gap figures by 4 April each year.
While ethnicity pay gap reporting is not yet mandatory, doing so can foster greater transparency and support your Environmental, Social, and Governance (ESG) objectives.
Short-Term Business Visitors (STBV) Reporting
For businesses with a globally mobile workforce, meeting your STBV reporting obligations is crucial. It’s important to regularly review your compliance requirements.
You will be required to assess your responsibilities under the STBV rules, evaluate your traveller population, make relevant applications, and prepare the necessary annual reports.
P11D Reporting
Employers must report taxable benefits and expenses they provide to staff and directors annually via the P11D form.
Alternatively, employers may opt for a PAYE Settlement Agreement (PSA) to cover these taxes on behalf of their employees.
- Reporting Requirements –
From trivial benefits to the personal use of company assets, understanding your obligations is essential.
- Car and Van Benefits –
Tracking and recording car and van benefits is often one of the most challenging aspects of P11D reporting.
Payrolling Benefits in Kind
From April 2026, all employers will be required to payroll benefits in kind (BIKs) rather than submitting P11Ds. This change removes the need for annual P11D preparation but requires a carefully managed transition.
Share Plan Reporting
If your company operates a share plan or has conducted equity transactions involving UK employees or directors, you must submit a return to HMRC. Known as Employment Related Securities (ERS) reporting, this annual return must be submitted by 6 July.
PAYE Settlement Agreements (PSAs)
A PAYE Settlement Agreement allows employers to make a single annual payment to HMRC to settle the income tax and National Insurance Contributions (NIC) due on certain benefits and expenses provided to employees.
Using a PSA can reduce administrative effort, improve compliance, and protect employee motivation by shielding them from unexpected tax liabilities.
Effective management of HMRC reporting deadlines is essential to avoid penalties and maintain compliance.
Further Information
For tailored advice on managing your reporting obligations, streamlining processes, or adopting suitable software, get in touch. Our team can help you navigate these requirements and focus on what matters most—growing your business.
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