United Kingdom: P60 Deadline Passed 31 May (Verify Completion); 2026/27 Rates In Force

The 31 May 2026 P60 deadline for tax year 2025/26 passed yesterday — confirm all employees on payroll on 5 April 2026 received their P60. HMRC June 2026 Employer Bulletin expected this week. P11D / P11D(b) deadline for benefits-in-kind is 6 July 2026 (within next lookahead window).

Effective Date

• HMRC — gov.uk April 2026 Employer Bulletin

Published Date

• P60 due 31 May (passed); P11D due 6 July 2026

Payroll action

• Confirm P60s issued by 31 May 2026 to all employees on payroll on 5 April 2026.
• Begin P11D / P11D(b) preparation now for 6 July 2026 deadline.
• Review and resolve any RTI Payroll ID errors per the April 2026 Bulletin guidance.
• Update homeworking expense reimbursement policy — non-reimbursed amounts no longer attract tax relief.
• Submit EPS for the 2026/27 tax year claiming the £10,500 Employment Allowance.
• Watch for the HMRC June 2026 Employer Bulletin (expected first week of June).

HM Revenue & Customs