HMRC has issued its October bulletin for employers (Employer Bulletin, 21 October 2026). It contains several deadlines that affect every business with a payroll, including small Polish firms in the UK.
November PAYE payment earlier. The 22 November deadline falls on a Sunday. So electronic payments must reach HMRC by Friday 20 November 2026, unless you use a faster payment method.
Payrolling benefits from April 2027. From 6 April 2027, company cars, fuel, vans and employer-provided private medical cover will be dealt with through real-time payroll rather than on the P11D form. Voluntary registration for 2027–2028 opens in November 2026. HMRC promises new guidance in the autumn.
Paying before Christmas. If you pay wages early, e.g. on 19 December instead of 31 December, report the usual payment date, i.e. 31 December, on the FPS.
New employment law from 30 October. Trade unions can request access to workplaces – firms with fewer than 21 employees are exempt. Employers must also take “all reasonable steps” to prevent sexual harassment, including by customers. From 1 January 2027 new employees will be told of their right to join a union, and existing staff by 5 April 2027.
Payroll agents. On 18 November 2026 registration opens for tax advisers, which will also cover bureaus that run payroll. HMRC has a tool that shows whether the requirement applies to you.
What it means for you
Business owners should put 20 November in the diary and plan Christmas pay runs. Firms with company cars have a few months to prepare their payroll software. Employees gain protection from harassment by customers too. Parents should remember the 30 November Child Benefit deadline, which HMRC also mentions.
Our assessment
These are not revolutions, but it is easy to be fined for small mistakes. We believe the switch to payrolling benefits will cause the most trouble – smaller firms often do it once a year on the P11D today. It is worth starting the conversation with your accountant now.
What to do
- Pay November PAYE so that the money arrives by 20 November 2026.
- Check with your payroll software provider that it is ready for payrolling benefits from April 2027.
- Update your anti-harassment policy and reporting procedure before 30 October.
- Read the full HMRC bulletin for employers. For your own business, confirm the details with your accountant.
Source: HMRC, Employer Bulletin: October 2026 – GOV.UK (21.10.2026).
We assess factual corrections and substantive responses. Verified changes are reflected in our reporting.
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