Key tax dates and deadlines that should be in your diary.
This calendar show key tax deadlines throughout the year.
If the due date for a payment falls on a non-banking day (e.g. weekend or a bank holiday) the payment must reach HMRC, or where payment is made electronically, funds must clear by the previous banking day.
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January |
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Date |
Description |
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5 January |
End of PAYE month 9 |
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19 January |
-
Deadline for payment of PAYE and NIC for month 9 to reach Accounts Office if payment is made by cheque.
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Deadline for payment of PAYE and NIC for quarter to 5 January (small employer paying PAYE quarterly) to reach Accounts Office if payment is made by cheque.
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22 January |
-
Deadline for payment of PAYE and NIC for month 9 to clear HMRC’s bank account if payment is made electronically.
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Deadline by which payments of PAYE and NIC for quarter to 5 January (small employers paying PAYE quarterly) should clear HMRC’s bank account if payment is made electronically.
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31 January |
-
Deadline for filing self-assessment tax return online.
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Deadline for paying balance of any tax due under self-assessment.
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Deadline for paying first payment on accountdue under self-assessment for current tax year.
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February |
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Date |
Description |
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2 February |
P46(Car) for quarter to 5 January due to HMRC. |
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5 February |
End of PAYE month. |
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19 February |
Deadline for payment of PAYE and NIC for month 10 to reach Accounts Office if payment is made by cheque. |
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22 February |
Deadline for payment of PAYE and NIC for month 10 to clear HMRC’s bank account if payment is made electronically. |
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March |
|
Date |
Description |
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5 March |
End of PAYE month 11 |
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19 March |
Deadline for payment of PAYE and NIC for month 11 to reach Accounts Office if payment is made by cheque. |
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22 March |
Deadline for payment of PAYE and NIC for month 11 to clear HMRC’s bank account if payment is made electronically. |
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April 2011 |
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Date |
Description |
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5 April |
-
Last day of tax year
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End of PAYE month 12
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6 April |
-
First day of new tax year
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Ensure tax codes updated for new tax year in accordance with P9X
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19 April 2011 |
-
Deadline for payment f PAYE and NIC for month 12 to reach Accounts Office if payment is made by cheque.
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Deadline for payment of PAYE and NIC for quarter to 5 April (small employer paying PAYE quarterly) to reach Accounts Office if payment is made by cheque.
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Last day for any outstanding PAYE and NIC for tax year just ended to reach Accounts Office if payment made by cheque.
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22 April |
-
Deadline for payment of PAYE and NIC for month 12 to clear HMRC’s bank account if payment is made electronically.
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Deadline by which payments of PAYE and NIC for quarter to 5 April (small employers paying PAYE quarterly) should clear HMRC’s bank account if payment is made electronically.
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Last day for any outstanding PAYE and NIC for tax year just endedto clear HMRC’s bank account if payment made electronically
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May |
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Date |
Description |
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3 May |
Form p46(Car) for quarter to 5 April 2011 due to HMRC |
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5 May |
End of PAYE month 1 |
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19 May |
-
Deadline by which employer's annual return forms P35 and P14 for tax year just ended must reach HMRC. All employers must file these online.
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Deadline for payment of PAYE and NIC for month 1 to reach Accounts Office if payment is made by cheque.
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22 May |
Deadline by which payments of PAYE and NIC for month 2 should clear HMRC’s bank account if payment is made electronically. |
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31 May |
Latest date by which employers must ge employees their P60 for tax year just ended. |
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June |
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Date |
Description |
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5 June |
End of PAYE month 2 |
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17 June |
Deadline for payment of PAYE and NIC for month 2 to reach Accounts Office if payment is made by cheque. |
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22 June |
Deadline for payment of PAYE and NIC for month 2 to clear HMRC’s bank account if payment is made electronically. |
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July |
|
Date |
Description |
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5 July |
-
End of PAYE month 3.
-
Last day for agreeing a PAYE settlement agreement for tax year just ended with HMRC.
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6 July |
-
Deadline by which forms P11D (expenses and benefits returns for directors and employees earning at a rate of at least £8,500 per annum) for tax year just ended must reach HMRC.
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Deadline by which forms P9D(expenses and benefits returns for lower paid employees) for txa year just ended must reach HMRC.
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Deadline by which form P11D(b) (Class 1A return and employer’s declaration) for tax year just ended must reach HMRC
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Deadline by which P11D and P9D information for tax year just ended must be given to employees
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Deadline by which share scheme returns Form 34 (SAYE schemes), Form 35 (Company Share Option Plans), Form 39 (Share Incentive Plans), Form 40 (Enterprise Management Incentives) and Form 42 (Unapproved Share Schemes).
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Deadline by which details of termination settlement agreements made in tax year just endedmust be reported to HMRC.
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19 July |
-
Deadline for payment of PAYE and NIC for month 3 to reach Accounts Office if payment is made by cheque.
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Deadline for payment of PAYE and NIC for quarter to 5 July (small employer paying PAYE quarterly) to reach Accounts Office if payment is made by cheque.
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Date by which payment of Class 1A National Insurance contributions for should reach Accounts Office is payment is made by cheque. Interest and penalties may be charged is payment is made late.
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22 July |
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Deadline by which payments of PAYE and NIC for month 3 should clear HMRC’s bank account if payment is made electronically.
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Deadline by which payments of PAYE and NIC quarter to 5 July (small employers paying PAYE quarterly) should clear HMRC’s bank account if payment is made electronically.
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Date by which payment of Class 1A National Insurance contributions for should clear HMRC’s bank account if payment is made electronically.
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31 July |
Second payment of account of self-assessment liabilities due to HMRC. |
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August |
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Date |
Description |
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2 August |
Form P46(Car) for quarter to 5 July due to HMRC. |
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5 August |
End of PAYE month 4. |
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19 August |
Deadline for payment of PAYE and NIC for month 4 to reach Accounts Office if payment is made by cheque. |
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22 August |
Deadline by which payments of PAYE and NIC for month 4 should clear HMRC’s bank account if payment is made electronically.
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September |
|
Date |
Description |
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5 September |
End of PAYE month 5 |
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19 September |
Deadline for payment of PAYE and NIC for month 5 to reach Accounts Office if payment is made by cheque. |
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22 September |
Deadline by which payments of PAYE and NIC for month 5 should clear HMRC’s bank account if payment is made electronically. |
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October |
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Date |
Description |
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5 October |
End of PAYE month 6 |
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19 October |
-
Deadline for payment of PAYE and NIC for month 6 to reach Accounts Office if payment is made by cheque.
-
Deadline for payment of PAYE and NIC for quarter to 5 October (small employer paying PAYE quarterly) to reach Accounts Office if payment is made by cheque.
-
Deadline by which payment of tax and Class 1B National Insurance contributions due under a PAYE settlement agreement for must reach Accounts Office if paid by cheque.
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22 October |
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Deadline by which payments of PAYE and NIC for month 6 should clear HMRC’s bank account if payment is made electronically.
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Deadline by which payments of PAYE and NIC for quarter to 31 October (small employers paying PAYE quarterly) should clear HMRC’s bank account if payment is made electronically.
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Deadline by which payment of tax and Class 1B National Insurance contributions due under a PAYE settlement agreement for should clear HMRC’s bank account if payment made electronically.
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31 October |
Date by which paper self-assessment tax returns must reach HMRC. Penalties may be charged for paper returns submitted after this date |
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November |
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Date |
Description |
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2 November |
P46(Car) for quarter to 5 October due to HMRC |
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5 November |
End of PAYE month 7 |
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19 November
|
Deadline for payment of PAYE and NIC for month 7 to reach Accounts Office if payment is made by cheque.
|
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22 November |
Deadline for payment of PAYE and NIC for month 7 to reach Accounts Office if payment is made by cheque. |
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December |
|
Date |
Description |
|
5 December |
End of PAYE month 8 |
|
19 December |
Deadline for payment of PAYE and NIC for month 8 to reach Accounts Office if payment is made by cheque. |
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22 December |
Deadline for payment of PAYE and NIC for month 8 to reach Accounts Office if payment is made by cheque. |
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30 December |
Deadline for filing self assessment tax return online if less than £3,000 owed in and taxpayer wants this collected through his or her PAYE code |