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UK Payroll Dates – 2015

2015 UK Payroll, Employer Reporting and Form 42 Deadlines and Dates

It is important for employers to be aware of the reporting deadlines this year (see HMRC payroll annual reporting). See the summary table below.

In addition if you have UK employees, officers or directors that get share options or acquire shares then it is likely that you will need to report the share acquisitions (Investing’s) or share options. This reporting has to be done by 6th July 2015 and for the first time this year it will be done “on-line” via HMRC’s PAYE Online Toolkit (see HMRC guide to annual reporting of share plans & on-line filing of share awards and options). The short-hand name given for employer reporting of share plans is often called “Form 42 reporting”.

If you need help or advice please call us on 0207 998 7777.


HMRC has yet to confirm all the dates but the deadlines are likely to be:

Employer Action (for the tax year 2014/15)

    P60 to employees
    31 May 2015

    Agree PAYE Settlement Agreement (PSA)
    6 July 2015

    Register for HMRC’s PAYE Online Toolkit for annual share plan reporting
    Do this asap as it can take up to 10 days*

    Register ALL your employee share plans with HMRC via the PAYE Online Toolkit
    6 July 2015 **

    Submit on-line employer share scheme report Form 42
    6 July 2015

    Submit annual EMI share plan report Form 40
    6 July 2015

    Submit/issue benefit and expenses forms P11D
    6 July 2015

    Submit other UK approved share plan reports (CSOP, SIP, SAYE)
    6 July 2015

    Pay Class 1A NIC liability
    22 July 2015 (19 July if you pay by cheque)

    Pay liability under PSA
    22 October 2015 (19 October if you pay by cheque)

*otherwise you may miss some of the deadlines in this table and incur penalties
**if you miss this date your CSOP, SIP and SAYE may lose its approval status and tax benefits!


For more information please contact our Tax specialist Alison Phillips at: alison.phillips@bloomsbury-law.com or call us on +44 (0)207 998 7777.

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