|
| April |
| 5 |
Last day of the -1/ tax year. Also last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and Payment of CT61 tax due for quarter to 31 March |
| 19 | Deadline for Employers' -1/ end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19/22 |
PAYE/NIC, student loan and CIS deductions due for month to 5/4/ or quarter 4 of -1/ for small employers. "IR35 Tax" also due |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file -2/ self assessment tax return due on 31 January |
|
| May |
| 2 | Last day for car change notifications in the quarter to 5 April - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/5/ |
| 31 | Deadline for copies of P60 to be issued to employees for -1/ |
|
| June |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/6/ |
|
| July |
| 5 | Deadline for PAYE settlement agreement for -1/ |
| 6 |
Deadline for -1/ forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for -1/ - form 42 |
| 14 | Return and Payment of CT61 tax due for quarter to 30 June |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/7/ or quarter 1 of / for small employers
Class 1A NIC due in respect of the tax year -1/ |
| 31 | Second self assessment payment on account due for -1/
Second 5% penalty surcharge on any -2/ outstanding tax due on 31 January still unpaid
Deadline for Tax Credits to finalise claims for -1/ and renew claims for /
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for -2/ personal tax returns still not filed |
|
| August |
| 2 | Last day for car change notifications in the quarter to 5 July - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/8/ |
|
| September |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/9/ |
| 30 |
Closing date to claim Small Business Rate Relief for -1/ in England |
|
| October |
| 1 | Due date for payment of Corporation Tax for the year ended 31 December -1 |
| 5 | If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in -1/ |
| 14 | Return and payment of CT61 tax due for quarter to 30 September |
| 19 | Tax and Class 1B national insurance due on PAYE settlements for -1/ |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/10/ or quarter 2 of / for small employers |
| 31 |
Deadline for -1/ self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 1/ PAYE code (for underpayments of up to £3000 only) |
|
| November |
| 2 | Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/11/ |
|
| December |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/12/ |
| 30 |
Deadline for -1/ self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 1/ PAYE code (for underpayments of up to £3000 only) |
|
| April 1 |
| 5 |
End of / tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and payment of CT61 tax due for quarter to 31 March 1 |
| 19 | Deadline for Employers' / end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19 |
PAYE/NIC, student loan and CIS deductions due for month to 5/4/1 or quarter 4 of / for small employers. Interest will run on any unpaid PAYE/NIC for the tax year / |
| 30 |
Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 1 |