HMRC Tax Deadlines for Employers: STBV Reporting, P11Ds, Share Schemes and Section 690 Updates

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As the 2025/26 tax year has ended, employers should now be focusing on their HMRC year-end deadlines and employment tax compliance obligations. Several important filing dates are approaching, including STBV reporting, P11D submissions, share scheme returns and a renewal of Section 690 directives and NT codes.

Short Term Business Visitor Reporting Deadline: 31 May

UK businesses that receive short term business visitors from overseas should ensure they are handling PAYE correctly. Unless an STBV agreement is in place with HMRC, PAYE should be operated for each visit, even where the visitor is exempt from UK income tax under a double tax treaty.

An STBV agreement simplifies this process by allowing employers to submit an annual report by 31 May after the end of the tax year. This report covers qualifying visitors who spent more than 30 days in the UK and are exempt from UK income tax under a double tax treaty.

However, care should be taken where visitors:

Are resident in a country that does not have a double tax treaty with the UK.
Are employed by a non-UK branch of a UK company.
Spend 60 days or more in the UK and have their remuneration costs recharged to the UK entity, or are economically employed by the UK company while here.
Are statutory directors attending board meetings in the UK.

Where an individual does not qualify for STBV reporting, they should be added to the UK payroll and PAYE should be applied. In many cases, this can be done through a special annualised payroll with a deadline of 19 April.

Special attention should be given to Non-Resident Directors (click here to read a blog post) as in most cases these are explicitly excluded from STBV treatment and any UK duties are typically taxable from Day 1.

If your business receives overseas visitors, it is sensible to review your STBV tracking process and confirm whether an HMRC agreement is required.

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P11D Reporting Deadline: 6 July

Employers must report all non-cash benefits not already payrolled to HMRC by 6 July using Form P11D. The related Class 1A NIC must also be settled by the relevant deadline.

This is an important part of employer tax compliance and should include a full review of benefits in kind, payroll records and any items that have not been processed through payrolling benefits.

Share Scheme Reporting Deadline: 6 July

Any share, option or securities transactions involving employees or office holders must also be reported to HMRC by 6 July. These returns are submitted online and are often overlooked during the wider year-end filing process.

Employers operating share schemes should make sure all reportable events are identified early so that the filing is complete and accurate.

Section 690 directions: urgent action required

HMRC has confirmed that any existing Section 690 directions and NT codes used to reduce the amount of income subject to PAYE must now be reapplied for at the beginning of each tax year.

Although applications can take effect immediately, previously agreed directions are now invalid. Employers should therefore review any affected employees and submit fresh applications before April payroll runs to avoid unnecessary PAYE deductions.

This update is especially important for businesses with inbound or outbound employees working across more than one tax jurisdiction or outside the UK for the tax year.

Need support?

If you need help with STBV agreements, HMRC year-end deadlines, P11D reporting, share scheme returns or Section 690 applications, specialist advice can help ensure your filings are correct and submitted on time.