HMRC are reminding businesses about two difficult payment deadlines.
Firstly, the 22 November 2026 electronic payment deadline falls on a Sunday. To ensure payment for this month reaches HMRC on time, funds need to clear their account by 20 November 2026. It is the employer's responsibility to ensure payments are on time and if a payment is late, penalties may be charged.
RTI reporting obligations for early Christmas payments
Some employers either need or want to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period. HMRC are reminding employers of the permanent easement on Real-Time Information (RTI) reporting that applies during this time. If businesses do pay early, this must be reported on the normal or contractual payment date on the Full Payment Submission (FPS).
For example, if an employer pays on 19 December but the normal payment date is 31 December, the employer must report the payment date as 31 December. The FPS would need to be sent on or before 31 December. This helps protect employees’ eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements.
If you need help with RTI returns, please get in contact. We’re here to help.
The government-established Office of the Small Business Commissioner (OSBC) has been publicising its Small Business Plan that offers tailored funding to smaller businesses.
HMRC have concluded that the Cabinet Office failed to take reasonable care when applying the Off-Payroll Working (IR35) rules. The Cabinet Office has set aside £38.5 million for unpaid Income Tax, National Insurance and interest. A penalty of up to £8.9m could follow.
