Everyone
Employers
Self Assessment
Making Tax Digital for Income Tax
A good time to check your code
HMRC's check-your-income-tax service shows your tax code, Personal Allowance and estimated income from jobs and pensions for the current year, and lets you update details that affect your code. A wrong code means too much or too little tax all year, so it's worth checking early, especially after a change of job or a new benefit.
Employer deadlines in the first quarter
Payroll software is updated from 6 April. P60s go to employees working for you on 5 April by 31 May, on paper or electronically. Expenses and benefits, and the Class 1A National Insurance owed on them, are reported by 6 July 2027, with the Class 1A payment due by 22 July 2027.
Under Making Tax Digital for Income Tax, each quarterly update is cumulative from 6 April.
Related
What else will you need?
- ChecklistTax year-end checklistBefore the 2026/27 tax year ends on 5 April 2027, review your pension contributions against the £60,000 annual allowance, use your ISA allowance, and check whether income over £100,000 or £60,000 costs you Personal Allowance or Child Benefit.PDF
- Where to find itFind your P60A P60 summarises the pay you received and the tax deducted in a tax year, from 6 April to 5 April.
- P11DP11D expenses and benefitsA P11D is the form an employer sends HMRC for each employee who had taxable expenses or benefits, such as a company car or an interest-free loan, that weren't taxed through payroll.
- Where to find itYour P2 tax code noticeA P2 Tax Coding Notice is HMRC's letter telling you your tax code and how it was worked out.
- SA303SA303 reduce payments on accountSA303 is HMRC's form for asking to reduce your Self Assessment payments on account when you expect this year's bill to be lower than last year's, for example because profits fell or tax relief went up.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
When will I get my P60?
Your employer must give it to you by 31 May if you were working for them on 5 April, on paper or electronically.
When is the second payment on account due?
31 July. Payments on account are due on 31 January and 31 July, each usually half of the previous year's bill.
How do I check my new tax code?
Sign in to HMRC's check-your-income-tax service or the HMRC app, or look at your first payslip of the new tax year.
When are Making Tax Digital quarterly updates due?
By 7 August, 7 November, 7 February and 7 May, each covering the year from 6 April to the end of that period.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Check your Income Tax for the current year (opens in a new tab) (HM Revenue & Customs); Tax codes (opens in a new tab) (HM Revenue & Customs); PAYE and payroll for employers: end of year (opens in a new tab) (HM Revenue & Customs); Your P45, P60 and P11D forms: P60 (opens in a new tab) (HM Revenue & Customs); Expenses and benefits for employers: deadlines (opens in a new tab) (HM Revenue & Customs); National Minimum Wage and National Living Wage rates (opens in a new tab) (Department for Business and Trade); Payments on account (opens in a new tab) (HM Revenue & Customs); Use Making Tax Digital for Income Tax: send quarterly updates (opens in a new tab) (HM Revenue & Customs); Find out if and when you need to use Making Tax Digital for Income Tax (opens in a new tab) (HM Revenue & Customs).