| 31-Jan |
Personal tax return online submission deadline. Possible £100 penalty on any late return. |
| 31-Jan |
Personal Tax due on income and capital gains to 5 April, for individuals and trustees. However, it may have been necessary to have made a payment on account the previous January 31st and possibly a further one the previous July 31st. |
| Feb – Mar |
Register with IR for submission of year end form P35 online. |
| 02-Feb |
Deadline for submission of forms P46(car) for quarter ended 5th January |
| 06-Apr |
All in year employer forms – P45, P46 etc must now be submitted online this year only |
| 19-Apr |
Interest will commence if employers PAYE and NIC aren’t paid by this date. |
| 03-May |
Deadline for submission of forms P46(car) for quarter ended 5th April |
| 19-May |
Employers deadline for submission of Forms P35 (end of year return) and accompanying P14 (details of the total tax and NIC paid) to the Inland Revenue. An automatic penalty of £100 for every 50 employees (or part of 50) is payable for each month or part month that the return is late – and for incorrect returns received. |
| 31-May |
Employers deadline for distribution of Form P60, to employees who were in employment at the end of the tax year. |
| 05-Jul |
Employers deadline for submission of Forms P11D(b), P11D and P9D to HMRC. There’s an initial penalty of £300 for each form not returned in time, plus up to £60 a day if the failure continues. If an employer fraudulently or negligently provides incorrect information, there’s a penalty of up to £3,000 for each form. |
| 06-Jul |
Employers deadline to provide current and former employees with Forms P11D(b), P11D and P9D. These forms provide details of all expenses paid and benefits provided. |
| 19-Jul |
Employers Class 1A NI contributions due – calculated annually from P11D entries, and payable after the relevant tax year. Interest will run on any contributions paid late. |
| 31-Jul |
Second possible penalty of £100 on any late personal Tax Return. Also second on late payment of tax due 31 January. |
| 02-Aug |
Deadline for submission of forms P46(car) for quarter ended 5th July |
| 30-Sep |
Deadline for submission of personal Tax Returns if you wish for HMRC to calculate your tax liabilities. If you haven’t been sent a tax return, advise the tax office by 5 October, at the latest, if you have had a new source of income, or capital gains exceeding £7,700 or sale proceeds in excess of £15,400. |
| 02-Oct |
National Minimum Wage increases |
| 19-Oct |
Tax and NIC payable for employers who have entered into a PAYE Settlement Agreement (PSA) with HMRC. This Agreement allows employers to make a single annual payment covering tax and NIC on certain benefits and expenses payments which aren’t shown on the end of year forms P11D and P9D; supporting figures need to be provided to HMRC in advance of this date. |
| 02-Nov |
Deadline for submission of forms P46(car) for quarter ended 5th October |
