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News & Insights

UK Employment Tax Reporting Obligations

09 February 2024
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We encourage employers not to overlook the UK employment tax reporting obligations that will very shortly start to come into view. With this in mind, a previous Centralis article provides a useful summary of matters such as:

Short Term Business Visitor (“STBV”) filings: which need to be made by 31 May 2024, for the 2023/24 UK tax year. While nil filings are not mandated, employers (who have entered into STBV arrangements with HMRC) will still need to satisfy themselves that adequate tracking has been, and continues to be, conducted.

A 31 May reporting deadline also applies to employers who have entered into an alternative business visitor arrangement with HMRC (e.g., an annual PAYE scheme, where employees are resident in non-double tax treaty jurisdictions and work in the UK for 60 or fewer days in a tax year).

Employment Related Securities (“ERS”) filings: 6 July is a very popular (with HMRC) deadline for employers to file certain returns. The ERS online filing is one such obligation. It is one best planned for in advance, as the scope of the required reporting is broad.

Forms P11D (discussed above) must also, if required, be filed, with the Employer’s P11D(b), by 6 July.

PAYE Settlement Agreements (PSAs): the sweep up/employer doesn’t want employee(s) to pay tax on this/it will be too difficult to apportion it mechanism that is a PSA also has 6 July deadline. This deadline is not to file, but to apply (to HMRC). For a PSA to be in force for 2023/24, it must be applied for not later than 6 July this calendar year. The reporting itself must (typically, based on the date offered by HMRC in the agreement with them) be filed by 31 July 2024 (for 2023/24).


If you have any queries, reach out to the below or your usual Centralis contact.

Sutharman Kanagarajah, Head of Tax, at