Guidance

PAYE internet submissions, expenses and benefits — schema 2025 to 2026

The PAYE internet submissions, expenses and benefits schema and supporting documents for PAYE software developers.

• From: HM Revenue & Customs
• Published: 1 October 2025

Documents

EXB 2025 to 2026 schema version 1.0

XML, 98.9 KB

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Business Rules P11D and P11D(b) 2025 to 2026 version 1.0

ODT, 115 KB

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Business Rules P46(Car) 2025 to 2026 version 1.0

ODT, 48.1 KB

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Details

Schema and supporting documents for PAYE software developers for 2025 to 2026.

Test service support from October 2025. Live service from April 2026.

Published 1 October 2025