RTI: the deadline that recurs every payday
A Full Payment Submission (FPS) must reach HMRC on or before every payday. This is not a monthly deadline — it is a per-payment deadline. If you pay weekly, that is 52 deadlines per year. If you pay fortnightly, 26. If monthly, 12. The FPS must be submitted before or on the payment date, not after.
Months where no payment is made require an Employer Payment Summary (EPS) by the 19th of the following month. The EPS tells HMRC no payment was made and prevents automatic default penalties being issued.
CIS: the 19th of every month
The CIS300 monthly return must be filed by the 19th of each month, covering payments made in the preceding tax month (6th to 5th). From April 2026, nil returns are mandatory even in months with no CIS activity. The deadline does not move for weekends or bank holidays — if the 19th falls on a Sunday, the return must be filed by the Friday before.
CIS deductions withheld from subcontractors must also be paid to HMRC by the 19th (22nd if paying electronically).
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Book a Free Check →Monthly PAYE payment deadline
PAYE and NI deducted from employees must be paid to HMRC by:
- 19th of the month — cheque or other non-electronic payment
- 22nd of the month — electronic payment (Faster Payments, CHAPS, BACS)
The payment covers the tax month ending on the 5th. So the payment for the tax month ending 5 April is due by 19/22 April. Small employers paying quarterly have different deadlines — check your PAYE payment schedule with HMRC or your bureau.
Year-end deadlines
- 19 April — Final FPS for the tax year or EPS if no April payment was made
- 19/22 April — Final PAYE payment for the year
- 31 May — P60 issued to all employees still employed at 5 April
- 6 July — P11D submitted to HMRC (benefits in kind) and copies to employees
- 19/22 July — Class 1A NI on benefits paid to HMRC
What happens when you miss a deadline
Late FPS: HMRC issues automated penalty notices. The first late filing in a tax year may be excused; subsequent failures attract penalties starting at £100 per month depending on the number of employees.
Late CIS return: £100 penalty immediately. Rising to £200 after two months, then 5% of the tax involved after six and twelve months. These compound with each missed month.
Late PAYE payment: Interest accrues from the due date. After three late payments in a year, additional penalties apply. HMRC’s debt management process escalates quickly for persistent late payers.
Late P60: Up to £300 per employee.