A summary of the key reporting requirement is provided in the following table with links to further reading.
| Action | Deadline | Further reading |
| PAYE return for income tax and health surcharge and remittance of amounts due | 15th of the month following the month of deduction. | 1.3.1 |
| NIBTT return filing and payment deadline | The last day of the month in which the contributions were due.
However, submissions will not be considered late until after the 15th of the month following. | 1.3.2 |
| End of tax year filings including reporting of benefits in kind | End of February following the year in which the annual reporting relates. | 1.3.4 |
Where the 15th falls over the weekend, the deadline is considered as the next available working day.
1.3.1ÌýÌýÌýÌý PAYE income tax
Employers are required to submit a monthly return of PAYE Income Tax information online, by the 15th of the month following that in which deductions were made.
Submissions can be made using the
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Web page updated on 17 Mar 2025 14:46