Change of https://www.gov.uk/government/publications/paye-internet-submissions-expenses-and-benefits-schema-2025-to-2026

Change description : 2026-01-16 10:46:00: The files ‘Expenses and Benefits Error Catalogue 2025 to 2026’ and ‘Valid Samples 2026’ have been added. [Guidance and regulation]

Showing diff : 2025-10-01 12:01:53.081334265 +00:00..2026-01-16 10:46:26.500636682 +00:00

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
Last updated
16 January 2026 — See all updates

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

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Expenses and Benefits Error Catalogue 2025 to 2026

ODT, 121 KB

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Valid Samples 2026

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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.

Updates to this page

Published 1 October 2025
Last updated 16 January 2026 href="#full-history">+ show all updates

  1. The files 'Expenses and Benefits Error Catalogue 2025 to 2026' and 'Valid Samples 2026' have been added.

  2. First published.

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Update history

2026-01-16 10:46
The files ‘Expenses and Benefits Error Catalogue 2025 to 2026’ and ‘Valid Samples 2026’ have been added.

2025-10-01 13:00
First published.