April 2016 Deadlines

  • 5 April 2016 marks the end of the 2015/16 Tax Year – time to consider year end tax planning as noted below
  • 19 April 2016 – Last date for payment of PAYE, Student Loan and CIS deductions for month 12 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2016. Penalties may apply if payment is made late.
  • 19 April 2016 – Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2015/16 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

 

March 2016 Deadlines

  • 02 March 2016 – 5% late payment penalty on any 2014/15 outstanding tax due on 31st January 2016 still remaining unpaid
  • 19 March 2016 – Last date for payment of PAYE, Student Loan and CIS deductions for month 11 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2016. Penalties may apply if payment is made late.
  • 31 March 2016 – Last minute planning for tax year 2015/16
    • utilise your annual capital gains tax exemption
    • utilise your annual inheritance tax exemption for gifts
    • utilise your annual Individual Savings Account investment limit
    • making additional pension contributions for 2015/16.

February 2016 Deadlines

  • 1 February 2016 – Penalty for failing to submit your 2014/15 self assessment return. Additional 5% late payment penalty on any 2014/15 outstanding tax due on 31st January 2016 still remaining unpaid.
  • 5 February 2016 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2016
  • 19 February 2016 – Last date for payment of PAYE, Student Loan and CIS deductions for month 10 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2016. Penalties may apply if payment is made late.

January 2016 Deadlines

  • 1 January 2016 – Due date for Corporation Tax due for the year ended 31 March 2015.
  • 19 January 2016 – Last date for payment of PAYE, Student Loan and CIS deductions for month 9 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2016. Penalties may apply if payment is made late.
  • 19 January 2016 – PAYE quarterly payments are due for small employers for the pay periods 6th October 2015 to 5th January 2016
  • 19 January 2016 – Filing deadline for the CIS300 monthly return for the month ended 5 January 2016.
  • 31 January 2016 – Last date for online submission of 2014/2015 Self Assessment Tax Returns. Penalties will be applied to late returns regardless of whether there is a tax liability or not.
  • 31 January 2016 – Last date for payment of any tax outstanding for 2014/2015 Tax year.
  • 31 January 2016 – Last date for payment of 1st Payment on Account for 2015/2016 Self Assessment.

December 2015 Deadlines

  • 1 December 2015 – Due date for Corporation Tax due for the year ended 28 February 2015
  • 19 December 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 8 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd December 2015. Penalties may apply if payment is made late.
  • 19 December 2015 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2015.
  • 30 December 2015 – Online filing deadline for submitting 2014/15 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2016/17 tax code

November 2015 Deadlines

  • 2 November 2015 -Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2015.
  • 19 November 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 7 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2015. Penalties may apply if payment is made late

October 2015 Deadlines

  • 19 October 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 6 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2015. Penalties may apply if payment is made late.
  • 19 October 2015 – PAYE quarterly payments are due for small employers for the pay periods 6th July 2015 to 5th October 2015. 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.
  • 19 October 2015 – Tax and NI due under a 2014/15 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 5th April 2015.
  • 31 October 2015 – Deadline for submission of 2014/15 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 2015/16 PAYE code. This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment of up to £3,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2016/17.

September 2015 Deadlines

  • 19 September 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 5 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd September 2015. Penalties may apply if payment is made late.

August 2015 Deadlines

  • 1 August 2015 – Additional penalty for failure to submit 2013/14 Self Assessment Tax Return which was due for submission by 31 January 2015
  • 2 August 2015 – Deadline for submitting P46 (car) for employees whose car or fuel benefits changed during the quarter ending 5 July 2015
  • 19 August 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 4 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2015. Penalties may apply if payment is made late.

 

July 2015 Deadlines

    • 6 July 2015 – Class 1A NIC due for 2014/15 for employers who have provided their employees with benefits for 2014/15. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is 20th July unless you are able to arrange a ‘Faster Payment’ to clear on or by 22nd July.
    • 19 July 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 3 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2015. Penalties may apply if payment is made late.
    • 19 July 20145- PAYE quarterly payments are due for small employers for the pay periods 6th April 2015 to 5th July 2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July . Penalties may apply if payment is made late.
    • 31 July 2015 – Second payment on account 2014/15 due for 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
    • 31 July 2015 – Deadline to renew your tax credits with HMRC. Details you will need to renew are :  your National Insurance number ,your password, if you have one (you would have set this up when you first called the helpline), your renewal pack, details of any changes in your circumstances that you haven’t already reported, the amount of your total income (including that of any partner) for the last tax year

 

June 2015 Deadlines

  • 19 June 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 2 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June. Penalties may apply if payment is made late.

May 2015 Deadlines

  • 3 May 2015 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2015
  • 19 May 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 1 of 2015/2016 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May. Penalties may apply if payment is made late.
  • 19 May 2015 – Last date for submission of employer summary to HMRC for 2014/15
  • 30 May 2015 – Deadline for issuing 2014/2015 P60 forms to all employee’s

April 2015 Deadlines

  • 5 April 2015 marks the end of the 2014/15 Tax Year – time to consider year end tax planning as noted below
  • 19 April 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 12 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2015. Penalties may apply if payment is made late.
  • 19 April 2015 – Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2014/15 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

 

March 2015 Deadlines

  • 02 March 2015 – 5% late payment penalty on any 2013/14 outstanding tax due on 31st January 2015 still remaining unpaid
  • 19 March 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 11 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2015. Penalties may apply if payment is made late.
  • 31 March 2015 – Last minute planning for tax year 2014/15
    • utilise your annual capital gains tax exemption
    • utilise your annual inheritance tax exemption for gifts
    • utilise your annual Individual Savings Account investment limit
    • making additional pension contributions for 2014/15.

February 2015 Deadlines

  • 1 February 2015 – Penalty for failing to submit your 2013/14 self assessment return. Additional 5% late payment penalty on any 2013/14 outstanding tax due on 31st January 2015 still remaining unpaid.
  • 5 February 2015 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2015
  • 19 February 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 10 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2015. Penalties may apply if payment is made late.

January 2015 Deadlines

  • 1 January 2015 – Due date for Corporation Tax due for the year ended 31 March 2014.
  • 19 January 2015 – Last date for payment of PAYE, Student Loan and CIS deductions for month 9 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2015. Penalties may apply if payment is made late.
  • 19 January 2015 – PAYE quarterly payments are due for small employers for the pay periods 6th October 2014 to 5th January 2015
  • 19 January 2015 – Filing deadline for the CIS300 monthly return for the month ended 5 January 2015.
  • 31 January 2015 – Last date for online submission of 2013/2014 Self Assessment Tax Returns. Penalties will be applied to late returns regardless of whether there is a tax liability or not.
  • 31 January 2015 – Last date for payment of any tax outstanding for 2013/2014 Tax year.
  • 31 January 2015 – Last date for payment of 1st Payment on Account for 2014/2015 Self Assessment.

December 2014 Deadlines

  • 1 December 2014 – Due date for Corporation Tax due for the year ended 28 February 2014
  • 19 December 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 8 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd December 2014. Penalties may apply if payment is made late.
  • 19 December 2014 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2014.
  • 30 December 2014 – Online filing deadline for submitting 2013/14 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2015/16 tax code

November 2014 Deadlines

  • 2 November 2014 -Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2014.
  • 19 November 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 7 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2014. Penalties may apply if payment is made late

October 2014 Deadlines

  • 19 October 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 6 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2014. Penalties may apply if payment is made late.
  • 19 October 2014 – PAYE quarterly payments are due for small employers for the pay periods 6th July 2014 to 5th October 2014. 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.
  • 19 October 2014 – Tax and NI due under a 2013/14 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 5th April 2014.
  • 31 October 2014 – Deadline for submission of 2013/14 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 2015/16 PAYE code. This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment of up to £3,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2015/16.

September 2014 Deadlines

  • 19 September 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 5 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd September 2014. Penalties may apply if payment is made late.

August 2014 Deadlines

  • 1 August 2014 – Additional penalty for failure to submit 2012/13 Self Assessment Tax Return which was due for submission by 31 January 2014
  • 2 August 2014 – Deadline for submitting P46 (car) for employees whose car or fuel benefits changed during the quarter ending 5 July 2014
  • 6 August 2014 – New Extended Deadline for Tax Credit Renewal for 2013/2014 Tax year.
  • 19 August 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 4 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2014. Penalties may apply if payment is made late.

 

July 2014 Deadlines

    • 6 July 2014 – Class 1A NIC due for 2013/134for employers who have provided their employees with benefits for 2013/14. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is20th July unless you are able to arrange a ‘Faster Payment’ to clear on or by 22nd July.
    • 19 July 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 3 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2014. Penalties may apply if payment is made late.
    • 19 July 2014 – PAYE quarterly payments are due for small employers for the pay periods 6th April 2014 to 5th July 2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July . Penalties may apply if payment is made late.
    • 31 July 2014 – Second payment on account 2013/14 due for 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
    • 31 July 2014 – Deadline to renew your tax credits with HMRC. Details you will need to renew are :  your National Insurance number ,your password, if you have one (you would have set this up when you first called the helpline), your renewal pack, details of any changes in your circumstances that you haven’t already reported, the amount of your total income (including that of any partner) for the last tax year

 

June 2014 Deadlines

  • 19 June 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 2 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June. Penalties may apply if payment is made late.

May 2014 Deadlines

  • 3 May 2014 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2014
  • 19 May 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 1 of 2014/2015 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May. Penalties may apply if payment is made late.
  • 19 May 2014 – Deadline for online submission of P35 employers end of year return
  • 30 May 2014 – Deadline for issuing 2013/2014 P60 forms to all employee’s

April 2014 Deadlines

  • 5 April 2014 marks the end of the 2013/14 Tax Year – time to consider year end tax planning as noted below
  • 19 April 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 12 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2014. Penalties may apply if payment is made late.
  • 19 April 2014 – Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2013/14 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

 

March 2014 Deadlines

  • 02 March 2014 – 5% late payment penalty on any 2012/13 outstanding tax due on 31st January 2014 still remaining unpaid
  • 19 March 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 11 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2014. Penalties may apply if payment is made late.
  • 31 March 2014 – Last minute planning for tax year 2013/14
    • utilise your annual capital gains tax exemption
    • utilise your annual inheritance tax exemption for gifts
    • utilise your annual Individual Savings Account investment limit
    • making additional pension contributions for 2013/14.

February 2014 Deadlines

  • 1 February 2014 – Additional penalty for failing to submit your 2011/12 self assessment return. Additional 5% late payment penalty on any 2011/12 outstanding tax due on 31st January 2013 still remaining unpaid.
  • 2 February 2014 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2014
  • 19 February 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 10 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2014. Penalties may apply if payment is made late.

January 2014 Deadlines

  • 19 January 2014 – Last date for payment of PAYE, Student Loan and CIS deductions for month 9 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2014. Penalties may apply if payment is made late.
  • 19 January 2014 – PAYE quarterly payments are due for small employers for the pay periods 6th October 2013 to 5th January 2014
  • 31 January 2014 – Last date for online submission of 2012/2013 Self Assessment Tax Returns. Penalties will be applied to late returns regardless of whether there is a tax liability or not.
  • 31 January 2014 – Last date for payment of any tax outstanding for 2012/2013 Tax year.
  • 31 January 2014 – Last date for payment of 1st Payment on Account for 2013/2014 Self Assessment.

December 2013 Deadlines

  • 19 December 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 8 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd December 2013. Penalties may apply if payment is made late.
  • 30 December 2013 – Online filing deadline for submitting 2012/13 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2014/15 tax code

November 2013 Deadlines

  • 2 November 2013 -Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2013.
  • 19 November 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 7 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2013. Penalties may apply if payment is made late

October 2013 Deadlines

  • 19 October 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 6 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2013. Penalties may apply if payment is made late.
  • 19 October 2013 – PAYE quarterly payments are due for small employers for the pay periods 6th July 2013 to 5th October 2013. 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.
  • 19 October 2013 – Tax and NI due under a 2012/13 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 5th April 2013.
  • 31 October 2013 – Deadline for submission of 2012/13 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 2014/15 PAYE code. This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment of up to £3,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2014/15.

September 2013 Deadlines

  • 19 September 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 5 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd September 2013. Penalties may apply if payment is made late.

August 2013 Deadlines

  • 1 August 2013 – Additional penalty for failure to submit 2011/12 Self Assessment Tax Return which was due for submission by 31 January 2013
  • 2 August 2013 – Deadline for submitting P46 (car) for employees whose car or fuel benefits changed during the quarter ending 5 July 2013
  • 19 August 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 4 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2013. Penalties may apply if payment is made late.

 

July 2013 Deadlines

    • 6 July 2013 – Class 1A NIC due for 2012/13 for employers who have provided their employees with benefits for 2012/13. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is20th July unless you are able to arrange a ‘Faster Payment’ to clear on or by 22nd July.
    • 19 July 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 3 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2013. Penalties may apply if payment is made late.
    • 19 July 2013 – PAYE quarterly payments are due for small employers for the pay periods 6th April 2013 to 5th July 2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2013. Penalties may apply if payment is made late.
    • 31 July 2013 – Second payment on account 2012/13 due for 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
    • 31 July 2013 – Deadline to renew your tax credits with HMRC. Details you will need to renew are :  your National Insurance number ,your password, if you have one (you would have set this up when you first called the helpline), your renewal pack, details of any changes in your circumstances that you haven’t already reported, the amount of your total income (including that of any partner) for the last tax year

 

June 2013 Deadlines

  • 19 June 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 2 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June 2013. Penalties may apply if payment is made late.

May 2013 Deadlines

  • 3 May 2013 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2013
  • 19 May 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 1 of 2013/2014 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2013. Penalties may apply if payment is made late.
  • 19 May 2013 – Deadline for online submission of P35 employers end of year return
  • 30 May 2013 – Deadline for issuing 2012/2013 P60 forms to all employee’s

 

April 2013 Deadlines

  • 5 April 2013 marks the end of the 2012/13 Tax Year – time to consider year end tax planning as noted below
  • 6 April 2013 – RTI comes into force. For more information on RTI see our blog http://jsrcharteredaccountants.com/rti-for-paye-what-is-it-all-about
  • 19 April 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 12 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2013. Penalties may apply if payment is made late.
  • 19 April 2013 – Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2012/13 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

 

March 2013 Deadlines

  • 02 March 2013 – 5% late payment penalty on any 2011/12 outstanding tax due on 31st January 2013 still remaining unpaid
  • 19 March 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 11 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2013. Penalties may apply if payment is made late.
  • 31 March 2013 – Last minute planning for tax year 2012/13
    • utilise your annual capital gains tax exemption
    • utilise your annual inheritance tax exemption for gifts
    • utilise your annual Individual Savings Account investment limit
    • making additional pension contributions for 2012/13.

February 2013 Deadlines

  • 1 February 2013 – Additional penalty for failing to submit your 2010/11 self assessment return. Additional 5% late payment penalty on any 2010/11 outstanding tax due on 31st January 2012 still remaining unpaid.
  • 2 February 2013 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2013
  • 19 February 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 10 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2013. Penalties may apply if payment is made late.

January 2013 Deadlines

  • 19 January 2013 – Last date for payment of PAYE, Student Loan and CIS deductions for month 9 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2013. Penalties may apply if payment is made late.
  • 19 January 2013 – PAYE quarterly payments are due for small employers for the pay periods 6th October 2012 to 5th January 2013
  • 31 January 2013 – Last date for online submission of 2011/2012 Self Assessment Tax Returns. Penalties will be applied to late returns regardless of whether there is a tax liability or not.
  • 31 January 2013 – Last date for payment of any tax outstanding for 2011/2012 Tax year.
  • 31 January 2013 – Last date for payment of 1st Payment on Account for 2012/2013 Self Assessment.

December 2012 Deadlines

  • 19 December 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 8 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd December 2012. Penalties may apply if payment is made late.
  • 30 December 2012 – Online filing deadline for submitting 2011/12 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2013/14 tax code

November 2012 Deadlines

  • 2 November 2012 -Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2012
  • 19 November 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 7 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2012. Penalties may apply if payment is made late

October 2012 Deadlines

  • 19 October 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 6 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2012. Penalties may apply if payment is made late.
  • 19 October 2012 – PAYE quarterly payments are due for small employers for the pay periods 6th July 2012 to 5th October 2012. 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.
  • 19 October 2012 – Tax and NI due under a 2011/12 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 5th April 2012.
  • 31 October 2012 – Deadline for submission of 2011/12 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 2013/14 PAYE code. This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment of up to £3,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2013/14.

September 2012 Deadlines

  • 19 September 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 5 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd September 2012. Penalties may apply if payment is made late.

 

August 2012 Deadlines

  • 1 August 2012 – Additional penalty for failure to submit 2010/11 Self Assessment Tax Return which was due for submission by 31 January 2012
  • 2 August 2012 – Deadline for submitting P46 (car) for employees whose car or fuel benefits changed during the quarter ending 5 July 2012
  • 19 August 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 4 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2012. Penalties may apply if payment is made late.

 

July 2012 Deadlines

    • 6 July 2012 – Class 1A NIC due for 2011/12 for employers who have provided their employees with benefits for 2011/12. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is Friday 20th July unless you are able to arrange a ‘Faster Payment’ to clear on or by 22nd July.
    • 19 July 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 3 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2012. Penalties may apply if payment is made late.
    • 19 July 2012 – PAYE quarterly payments are due for small employers for the pay periods 6th April 2012 to 5th July 2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2012. Penalties may apply if payment is made late.
    • 31 July 2012 – Second payment on account 2011/12 due for 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
    • 31 July 2012 – Deadline to renew your tax credits with HMRC. Details you will need to renew are :  your National Insurance number ,your password, if you have one (you would have set this up when you first called the helpline), your renewal pack, details of any changes in your circumstances that you haven’t already reported, the amount of your total income (including that of any partner) for the last tax year

 

 June 2012 Deadlines

  • 19 June 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 2 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June 2012. Penalties may apply if payment is made late.

 

May 2012 Deadlines

  • 3 May 2012 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2012
  • 19 May 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 1 of 2012/2013 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2012. Penalties may apply if payment is made late.
  •  19 May 2012 – Deadline for online submission of P35 employers end of year return
  • 30 May 2012 – Deadline for issuing 2011/2012 P60 forms to all empolyee’s

 

April 2012 Deadlines

  • 19 April 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 12 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd April 2012. Penalties may apply if payment is made late.
  •  19 April 2012 – Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2011/12 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year

 

March 2012 Deadlines

  • 19 March 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 11 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2012. Penalties may apply if payment is made late.
  •  1 March 2012 – 5% late payment penalty on any 2010/11 outstanding tax due on 31st January 2012 still remaining unpaid.
  •  31 March 2012 – Last minute planning for tax year 2011/12
    • utilise your annual capital gains tax exemption
    • utilise your annual inheritance tax exemption for gifts
    • utilise your annual Individual Savings Account investment limit
    • making additional pension contributions for 2011/12.

 

February 2012 Deadlines

  • 19 February 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 10 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2012. Penalties may apply if payment is made late.

 

January 2012 Deadlines

  • 19 January 2012 – Last date for payment of PAYE, Student Loan and CIS deductions for month 9 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd January 2012. Penalties may apply if payment is made late.
  • 31 January 2012 – Last date for online submission of 2010/2011 Self Assessment Tax Returns. Penalties will be applied to late returns regardless of whether there is a tax liability or not.
  • 31 January 2012 – Last date for payment of any tax outstanding for 2010/2011 Tax year.
  • 31 January 2012 – Last date for payment of 1st Payment on Account for 2011/2012 Self Assessment.

 

December 2011 Deadlines

  • 19 December 2011 – Last date for payment of PAYE, Student Loan and CIS deductions for month 8 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd December 2011. Penalties may apply if payment is made late.

 

November 2011 Deadlines

  • 19 November 2011 – Last date for payment of PAYE, Student Loan and CIS deductions for month 7 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2011. Penalties may apply if payment is made late.

 

October 2011 Deadlines

  • 5 October 2011 – Deadline for notifying HMRC of new sources of taxable income or gains for 2010/11 if no tax return has been issued
  • 19 October 2011 – Last date for payment of PAYE, Student Loan and CIS deductions for month 6 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2011. Penalties may apply if payment is made late.
  • 31 October 2011 – Deadline for submission of PAPER Tax Returns

 

September 2011 Deadlines

  • 19 September 2011 – Last date for payment of PAYE, Student Loan and CIS deductions for month 5 of 2011/2012 – Where the payment is made electronically the deadline for receipt of cleared payment is 22nd September 2011. Penalties may apply if payment is made late.

 

 August 2011 Deadlines

  • 19 August 2011 – Last date for payment of PAYE, Student Loan and CIS deductions for month 4 of 2011/2012

 

 

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