| Tax
calendar |
 |
| April | 5 | IR35
calculation for previous 12 months computed |
| | 6 | Start
of fiscal year |
| | 19 | PAYE\NIC
payment should reach your accounts office by this date - including PAYE and NIC
balancing payment for IR35 calculation |
|
| May | 3 | P46(car)
forms for employees whose car and\or fuel benefit has changed in quarter ending
April 5 to be filed by this date |
| | 18 | Apply
any tax code changes announced in Budget |
| | | Apply
new tax tables |
| | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| | | P14
PAYE\NIC returns and P35 Employer's Annual Return forms to be filed with Inland
Revenue for YE April 5 by this date |
| | 31 | P60
forms must be issued to employees by this date |
|
| June | 19 | PAYE\NIC
payment should reach your accounts office by this date |
|
| July | 5 | Last
date for PAYE settlement agreement (If applicable) |
| | 6 | P9D,
P11D and P11D(b) forms for director\employee benefits and expenses from year-end
April 5 to be filed bythis date |
| | | P9D,
P11D and P11D(b) forms to be issued to directors\employees |
| | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| | | Class
1A NIC shown due on P11D(b) should reach your accounts office by this date |
| | 31 | Personal
self-assessment second payment on account to be paid by this date |
| |
| August | 2 | P46(car)
forms for employees whose car and\or fuel benefit has changed in quarter ending
July 5 to be filed by this date |
| | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| |
| September | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| | 30 | Last
date for filing personal self-assessment returns if you opt for the Inland Revenue
to calculate your liabilities |
| |
| October | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| |
| November | 2 | P46(car)
forms for employees whose car and\or fuel benefit has changed in quarter ending
October 5 to be filed by this date |
| 19 | PAYE\NIC
payment should reach your accounts office by this date |
| |
| December | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| |
| January | 19 | PAYE\NIC
payment should reach your accounts office by this date |
| 31 | Personal
self-assessment tax returns and first tax payment on account to be filed by this
date to avoid automatic £100 penalty |
| |
| February | 2 | P46(car)
forms for employees whose car and\or fuel benefit has changed in quarter ending
January 5 to be filed by this date |
| 19 | PAYE\NIC
payment should reach your accounts office by this date |
| |
| March | 19 | PAYE\NIC
payment should reach your accounts office by this date |
