UK payroll deadlines: RTI, P60, P11D, and the annual cycle

UK payroll has a monthly cycle (RTI submissions on or before each payday) plus annual filings: P60 to employees by 31 May, P11D to HMRC and employees by 6 July, Class 1A NIC payment by 22 July. Late submissions and payments attract escalating penalties. From April 2026, most benefits in kind must be payrolled in real time, phasing out P11Ds for most employers.