Tax Calendar
- Red text indicates an entry relevant to companies and employers
- Black refers to personal tax
- Bold indicates an important item
Click on a date to find out more detail of how it may affect you.
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April
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Automatic interest is charged where PAYE tax, Class 1 NI or CIS deductions for tax year just ended are not paid by today.
This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS.
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PAYE quarterly payments are due for small employers for the pay periods 6 January to 5 April.
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
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PAYE and CIS deductions are due for the month to 5 April.
This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS. The contractor's monthly return showing details of payments made to subcontractors must also be filed by 19 April.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 April.
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May
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Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April.
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit in kind.
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Deadline for employers' year end PAYE returns (P35, etc) to be submitted.
This deadline is relevant to employers and contractors. There is a period of grace of one week from the filing deadline.
There are penalties for employers who fail to submit year end PAYE returns (£100 for each 50 employees concerned). Employers who are large or medium, having in excess of 50 employees are required to file their end of year returns electronically. Failure to do so will result in higher penalties for failing to file electronically.
Tax free incentive payments are available to reward small employers who file electronically.
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PAYE and CIS deductions are due for the month to 5 May.
This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS.
The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 May.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 May.
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Deadline for forms P60 to be issued to employees.
This deadline is relevant to employers. Forms P60 must be provided to employees showing details of their earnings, income tax, NI, student loan deductions and any other appropriate information for the year ended 5 April.
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June
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PAYE and CIS deductions are due for the month to 5 June.
This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS. The contractor's monthly return showing details of payments made to subcontractors must also be filed by 19 June.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 June.
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July
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Deadline for reaching a PAYE Settlement Agreement for the tax year just completed.
This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by 5th July.
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Deadline for forms P11D, P9D and P11D(b) to be submitted to HMRC and copies to be issued to employees concerned.
This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability.
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Deadline for employers to report share incentives (Form 42) for the tax year just completed.
This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year.
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Class 1A NIC due.
This deadline is relevant for employers who have provided their employees with benefits. These benefits should have been reported by the 6 July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b).
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PAYE and CIS deductions due for the month to 5 July.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19th July.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 July.
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PAYE quarterly payments are due for small employers for the pay periods 6 April to 5 July.
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 July.
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Second £100 penalty if your tax return due by 31 January is still outstanding.
This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, class 4 NI and any capital gains tax liabilities. There is an additional penalty imposed on 31 July 2010 if your return, which was due for submission by 31 January, has still not been submitted.
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Second payment on account for the year just passed is due.
Second 5% surcharge on any previous year tax outstanding due on 31 January still remaining unpaid The balance of any outstanding income tax, class 4 NI and capital gains tax for the previous year was due for payment by 31 January. Where any of the liability is still outstanding a 5% surcharge will be added to the outstanding liability. Interest is charged on any late payments. The second payment on account in respect of income tax and any class 4 NI is also due for payment by 31 July.
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August
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Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July.
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.
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PAYE and CIS deductions are due for the month to 5 August.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 August.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 August.
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September
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PAYE and CIS deductions are due for month to 5 September.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 September.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 September.
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October
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Deadline for notifying HMRC of new sources of taxable income or gains for the tax year just passed if no tax return has been issued.
This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5 April but who believe they have received income or capital gains which will result in a tax liability. Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31 January.
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Tax and NI due under a PAYE Settlement Agreement.
This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5 April.
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PAYE and CIS deductions are due for the month to 5 October.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 October.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 October.
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PAYE quarterly payments are due for small employers for the pay periods 6 July to 5 October.
This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 October.
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Deadline for submitting 'paper' self assessment returns.
This deadline is relevant to individuals who need to complete a self assessment tax return and wish to file the return in a paper form. Self assessment returns submitted after this date must be submitted electronically.
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Deadline for submission of last years self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your next years PAYE code .
This deadline is relevant for those individuals who complete a paper self Assessment tax return and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the coming year.
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November
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Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 October.
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.
The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.
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PAYE and CIS deductions are due for the month to 5 November.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 November.
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December
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PAYE and CIS deductions are due for the month to 5 December
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 December.
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Online filing deadline for submitting self assessment return if you require HMRC to collect any underpaid tax by an adjustment to your tax code.
This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the coming tax year.
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January
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PAYE and CIS deductions are due for the month to 5 January.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 January.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 January.
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PAYE quarterly payments are due for small employers for the pay periods 6 October to 5 January.
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 January.
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Deadline for submitting your self assessment return (up to £100 penalty if your return is late). Balance of your previous year tax due, plus first payment on account for the current year.
This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. There is a penalty of up to £100 if your return is not submitted on time.
The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April is due for payment by 31 January. Where the payment is made late interest will be charged.
The first payment on account in respect of income tax and any class 4 NI is also due for payment by 31 January.
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February
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Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January.
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.
The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.
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PAYE and CIS deductions are due for the month to 5 February.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 Feburary.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 February.
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5% penalty surcharge on any of last year's outstanding tax due on 31st January still remaining unpaid.
This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax and Class 4 NI liabilities and any capital gains tax.
The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April was due for payment by 31 January. Where the payment is made late interest will be charged. If the payment is made after 28 February a surcharge of 5% will be added to the outstanding liability.
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March
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PAYE and CIS deductions are due for the month to 5 March.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 March.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 March 2011.
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Last minute planning for current tax year.
The final deadline of 5 April is relevant to individuals who have not considered year end tax planning issues. These issues include:
- utilising your annual capital gains tax exemption
- utilising your annual inheritance tax exemption for gifts
- utilising your annual Individual Savings Account investment limit
- making additional pension contributions for the current tax year.
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