Caroline Harwood
Partner, National Head of Employment Tax
Reporting the numerous sets of employee data that HMRC requires after the end of the tax year is a major task for all employers to manage.
Making sure you have accurate data in place ahead of multiple deadlines can be a challenge, and if you fall behind, or submit inaccurate reporting, you may suffer penalties from HMRC.
Important 2025 reporting deadlines that all employers should be aware of:
- Gender Pay Gap Reporting Deadline: 4 April
- Voluntary Payrolling of Benefits in Kind:6April
- Short-term Business Visitors Reporting Deadline: 31 May
- P11D Reporting Deadline: 6 July
- New or variation contracts for PAYE Settlement Agreements:5 July
- Employee Share Plan Reporting Deadline: 6 July
- PAYE Settlement Agreements Payment: 19 October
The complexities of these reports will vary according to your business, and some are much more labour-intensive than others.
We have pulled together tips, guides and software to help you streamline your reporting processes. You can find everything you need below.
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FIND OUT MOREGender and Ethnicity Pay Gap Reporting
Gender Pay regulations require private sector employers with more than 250 employees to publicly report their gender pay information by 4 April every year.
Get the guide on how to produce meaningful and accurate gender pay statistics, and avoid being named and shamed by HMRC.
Ethnicity pay gap reporting is not mandatory, but your business could benefit from reporting, which can build towards far greater transparency as part of your ESG journey. Find out about the opportunities and challenges posed by Ethnicity Pay Reporting.
Short Term Business Visitors
With a globally mobile workforce, it’s essential to stay ahead of your STBV reporting requirements. Make sure you revisit your reporting obligations to ensure compliance.
Our specialists can assist you in determining your obligations under the Short-Term Business Visitor rules, review your traveller population, make the necessary applications and prepare the required annual reporting.
P11D reporting
Currently, employers must report annually for any staff and directors that receive certain benefits and expenses that are considered taxable by HMRC. Employers can choose to pay the tax and NIC due on these benefits for their employees through a PAYE settlement agreement (PSA) or report the benefits on a form P11d so that employees pay.
What benefits should you be reporting? How do you handle trivial benefits paid to your staff, or the use of company assets by directors or employees? Find top tips and guides on P11D reporting here.
Recording and tracking car and van benefits are the main challenges when it comes to P11D reporting – check the latest guidance.
P11D Software
Our P11D software allows you to collect all the data you need, produce individual employee reports and file online, direct to HMRC. The software is easy to use and is trusted by the majority of the top 20 accountancy firms. Find out how our P11D software can streamline your reporting.
Payrolling Benefits in Kind
From April 2026, all employers will be required to payroll benefits in kind (BIKs), rather than doing it voluntarily as they do now. The good news is that it will mean that there will be no requirement to prepare P11Ds for employees every year. The bad news is that the transition will have to be managed carefully, and HMRC are giving very little room for error. Find out more about the transition to payrolling benefits.
Share Plan Reporting
If you operate a share plan or there has been any type of equity transaction, involving UK employees or directors you will almost certainly have to submit a return to HMRC. The annual deadline to submit a return to report all transactions in Employment Related Securities (ERS), also known as Share Plan Reporting is by 6 July. Learn more about your share plan reporting obligations.
PAYE Settlement Agreements
A PAYE Settlement Agreement (PSA) enables employers to make a single annual payment to HMRC to settle all income tax and NIC due on expenses and benefits provided to employees. It can significantly reduce administration, help with compliance, and mitigate the risk of reducing the intended motivation of employees when they may otherwise see a tax liability. Should you have a PSA?
