Tax Calender

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.

March 2013

Tuesday 19            PAYE, Student loan and CIS deductions are due for the month to 5th March 2013

Sunday 31             Last minute planning for tax year 2012/13

April 2013

Friday 19               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.

Friday 19               PAYE quarterly payments are due for small employers for the pay periods 6th January 2013 to 5th April 2013

Friday 19               PAYE, Student loan and CIS deductions are due for the month to 5th April 2013

May 2013

Wednesday 1       Additional daily penalties for failing to submit your 2011/12 self-assessment return

Friday 3  Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2013

Sunday 19             Deadline for employers’ year end PAYE returns (P35, etc) to be submitted online for 2012/13

Sunday 19             PAYE, Student loan and CIS deductions are due for the month to 5th May 2013

Friday 31               Deadline for forms P60 for 2012/13 to be issued to employees

June 2013

Wednesday 19     PAYE, Student loan and CIS deductions are due for the month to 5th June 2013

July 2013

Friday 5  Deadline for reaching a PAYE Settlement Agreement for 2012/13

Saturday 6             Deadline for forms P11D, P9D and P11D(b) for 2012/13 to be submitted to HMRC and copies to be issued to employees concerned

Saturday 6             Deadline for employers to report share incentives (Form 42) for 2012/13

Friday 19               Class 1A NIC due for 2012/13

Friday 19               PAYE Student loan and CIS deductions due for the month to 5th July 2013

Friday 19               PAYE quarterly payments are due for small employers for the pay periods 6th April 2013 to 5th July 2013

Wednesday 31     Second payment on account 2012/13 due

August 2013

Thursday 1            Additional penalty for failing to submit your 2011/12 self-assessment return

Friday 2  Second 5% late payment penalty on any 2011/12 outstanding tax due on 31st January 2013 still remaining unpaid

Friday 2  Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2013

Monday 19            PAYE, Student loan and CIS deductions are due for the month to 5th August 2013

September 2013

Thursday 19          PAYE, Student loan and CIS deductions are due for month to 5th September 2013

October 2013

Saturday 5             Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2012/13 if no tax return has been issued

Saturday 19           Tax and NI due under a 2012/13 PAYE Settlement Agreement

Saturday 19           PAYE, Student loan and CIS deductions are due for the month to 5th October 2013

Saturday 19           PAYE quarterly payments are due for small employers for the pay periods 6th July 2013 to 5th October 2013

Thursday 31          Deadline for submitting ‘paper’ 2012/13 self assessment returns

Thursday 31          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

November 2013

Saturday 2             Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2013

Tuesday 19            PAYE, Student loan and CIS deductions are due for the month to 5th November 2013

December 2013

Thursday 19          PAYE, Student loan and CIS deductions are due for the month to 5th December 2013

Monday 30            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

January 2014

Sunday 19             PAYE, Student loan and CIS deductions are due for the month to 5th January 2014

Sunday 19             PAYE quarterly payments are due for small employers for the pay periods 6th October 2013 to 5th January 2014

Friday 31               Deadline for submitting your 2012/13 self assessment return (£100 automatic penalty if your return is late even if there is no outstanding tax liability or your return shows you are due a tax refund); balance of your 2012/13 tax due, plus first payment on account for 2013/14

February 2014

Saturday 1             Additional penalty for failing to submit your 2011/12 self assessment return

Sunday 2                Additional 5% late payment penalty on any 2011/12 outstanding tax due on 31st January 2013 still remaining unpaid

Sunday 2                Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2014

Wednesday 19     PAYE, Student loan and CIS deductions are due for the month to 5th February 2014

March 2014

Sunday 2                5% late payment penalty on any 2012/13 outstanding tax due on 31st January 2014 still remaining unpaid

Wednesday 19     PAYE, Student loan and CIS deductions are due for the month to 5th March 2014

Monday 31            Last minute planning for tax year 2013/14

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