05 July 2021 
Julia Ascott, Employment Taxes Specialist
Your calculation of grossed up tax and Class 1B NIC on expenses and benefits included on your PSA are typically due by the end of July (NB the PSA calculation submission is not a statutory deadline so you can submit a little later without being penalised). HMRC have confirmed that you can submit these calculations via email using the mailbox lbs.compliance@hmrc.gov.uk. If you would prefer to submit a paper copy, this option is also still available.
Payment of the associated tax/NIC needs to be made by 22 October 2021, otherwise interest will be charged and you may also be liable to a penalty.
Speaking of the PSA, for those of you about to start the calculation hopefully, it should be a little easier this year as there may be far less expenses than a ‘normal’ tax year. If you need to remind yourselves of the rules and exemptions, HMRC have webinars covering employee travel, employees with more than one workplace, phones, internet and homeworking, trivial benefits and social functions and parties.
