Interest will begin to accrue on
unpaid PAYE/NI for tax year just ended
30th
Normal annual adjustment for VAT
partial exemption calculations (monthly returns)
May
3rd
Last day for notifying car changes
in quarter to 5 April - P46 (Car)
19th
Last day for filing forms P14,
P35, P38, and P38A - PAYE returns, without incurring
penalties. Also last day for filing contractors' returns,
including CIS36.
31st
Last day to issue P60s
to employees
July
6th
Last day to file Taxed
Award Scheme Returns, file P11Ds, P11Dbs and P9Ds. Issue
copies of P11Ds or P9Ds to employees. Deadline for relevant
third parties to give non-employees information on benefits/expenses
they have provided to them in the previous tax year to 5th of April
31st
Second self assessment payment
on account
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for prior year's Tax Return still not filed
5% surcharge on any tax unpaid for prior year
August
2nd
Last day for notifying car changes
in quarter to 5 July - P46 (Car)
October
5th
Individuals/trustees
must notify the Revenue of new sources of income/chargeability
in tax year just ended if a Tax Return has not been received
November
2nd
Last day for notifying car changes in quarter to 5 October - P46 (Car)
January
31st
First self assessment
payment on account
Capital gains tax payment
Balancing payment - income tax/class 4 NICs
Last day to file Tax Return
February
1st
£100 penalty if Tax
Return not yet filed. Additional penalties may apply for
further delay. Interest starts to accrue on tax
not yet paid
2nd
Last day for notifying car changes
in quarter to 5 January - P46 (Car)
28th
Last day to pay any balance of
previous year's tax to avoid an automatic 5% surcharge
March
31st
End of Corporation Tax financial
year
* - With effect from 6
April 2004, all employers with more than 250 employees
must make their payments of PAYE Tax and NICs electronically,
by either BACS or CHAPS. Payments due by the
19 th.
