UK employers face a key tax deadline tomorrow, 22 October 2026. In its October Employer Bulletin, issued today, HM Revenue & Customs (HMRC) warns firms to pay on time. It also sets out changes to staff benefits and new rules for payroll agents.
What Must Employers Pay by 22 October 2026?
The deadline applies to employers who pay PAYE and National Insurance online.
Monthly payers must settle tax for 6 September to 5 October 2026, known as tax month 6. Quarterly payers must settle the second quarter, covering 6 July to 5 October 2026.
There is also a deadline for PAYE Settlement Agreements (PSAs). These let employers pay tax on some small or irregular staff perks in one yearly bill. Tax and Class 1B National Insurance for the 2025/26 tax year must reach HMRC by 22 October. The deadline for postal payments was 19 October.
What Happens if a PAYE or PSA Payment Is Late?
Late payments may lead to interest and penalties. HMRC must receive the money by the due date. Starting a bank transfer on 22 October is not enough if it arrives later.
For a PSA, use the separate PSA payment reference sent by HMRC. Do not use your usual PAYE reference. If you do, HMRC may put the funds against the wrong bill and still chase the PSA payment.
What Payroll Tax Changes Begin in April 2027?
From 6 April 2027, employers must report tax and Class 1A National Insurance on certain staff benefits through payroll as they pay staff.
The first phase covers company cars, car fuel, vans, van fuel and employer-funded medical benefits.
Employers who choose to payroll other eligible benefits must also report and pay the related Class 1A National Insurance through payroll. They cannot leave that part until the end of the year.
Most other benefits will move to mandatory payroll in April 2028. Registration for voluntary payroll for 2027/28 opens in November 2026. Existing registrations will carry on unless employers opt out by 5 April 2027.
Can Globally Mobile Employees Be Exempt From Payroll Changes?Can Globally Mobile Employees Be Exempt From Payroll Changes?
Some globally mobile staff may qualify for an exception if overseas work makes real-time benefits reporting hard.
Employers can tell HMRC through a new online G-Form, due in November 2026. They must then use P11D and P11D(b) forms for those staff at year-end.
What Changes for Payroll Agents on 18 November 2026?
Payroll-only agents who deal with HMRC for clients and do not yet have an agent services account must register during their window starting 18 November 2026.
They have three months to apply. Firms already registered do not need to register again. Those who fail to register when required may lose access to HMRC services for clients.
How Can Lanop Help UK Employers Meet HMRC Payroll Deadlines and Prepare for 2027 Changes?How Can Lanop Help UK Employers Meet HMRC Payroll Deadlines and Prepare for 2027 Changes?
The 22 October 2026 payment deadline is close. UK employers should check their PAYE, National Insurance and PSA payments now. This helps you avoid late payment charges.
HMRC also says you should file any late P11D and P11D(b) reports for 2025/26 now. The Class 1A payment deadline has already passed. It was 22 July 2026.
LANOP Business & Tax Advisors helps businesses manage payroll, submit accurate HMRC reports and meet tax deadlines. We can check your payment records and keep your payroll on track. This helps you meet your HMRC duties with confidence.
Contact LANOP today for expert payroll support and HMRC guidance. Our team can also help you review staff benefits. We also help you prepare for the new payroll reporting rules that start in April 2027.
