15/10/2026
โ๏ธ Employers, don't forget your PAYE Settlement Agreement deadline! โ๏ธ
If your business has a PAYE Settlement Agreement (PSA) for the 2025/26 tax year, any electronic payment must clear into HMRCโs account by Thursday 22 October 2026.
A PSA allows employers to pay the tax and National Insurance due on certain minor, irregular or impracticable employee expenses and benefits.
Examples of this could be relocation costs in excess of the normal threshold, small gifts or items that are difficult or impossible to divide among individual employees, such as group working lunches.
If this applies to your business, make sure the payment is on your list for this week.