Key Tax Dates
This calendar should help you establish when your key tax deadlines are, including the variable deadlines that you may need to consider.
Key Dates - Employers:
- 2nd February - Quarterly submission of form P46(CAR). Use to notify all changes in car/fuel benefit. The one exception to this is direct replacement of one car with another.
- 22nd April - This is the final date for electronic payments to be cleared in HMRC bank account for any outstanding PAYE and Class 1 NIC's for the previous tax year end.
- 3rd May - Quarterly submission of form P46(CAR). Use to notify all changes in car/fuel benefit. The one exception to this is direct replacement of one car with another.
- 19th May - Deadline for filing your Employer Annual return (P35 and P14s) for the previous tax year end.
- 31st May - Last date for giving a paper form P60 for the previous tax year end to each relevant employee who was working for you on 5th April previous.
- 5th July - Last date for agreeing PAYE Settlement Agreements for the previous tax year end (if any).
- 6th July - Deadline for submitting form 42 or other relevant form to report share-related benefits provided to employees.
- 6th July - Deadline for filing forms P9D, P11D, P11d(b), or substitutes for the previous tax year end.
- 6th July - Last date for giving a copy of form P9D, P11D or equivalent information to each relevant employee for the previous tax year end.
- 22nd July - This is the final date for electronic payments to be cleared in HMRC bank account for any outstanding Class 1A NIC's for the previous tax year end.
- 2nd August - Quarterly submission of form P46(CAR). Use to notify all changes in car/fuel benefit. The one exception to this is direct replacement of one car with another.
- 5th October - Deadline to notify chargeability for Income Tax/Capital Gains Tax for the previous tax year end if not registered for Self Assessment or a penalty for failure to notify may apply. Complete form CWF1 for self-employment or form SA1 for non self-employed income.
- 22nd October - This is the final date for electronic payments to be cleared in HMRC bank account for any outstanding PAYE and Class 1 NIC's for the previous tax year end.
- 2nd November - Quarterly submission of form P46(CAR). Use to notify all changes in car/fuel benefit. The one exception to this is direct replacement of one car with another.
Key Dates - VAT Registered Businesses:
- 1 month after VAT Quarter end - VAT Return and payment due with HMRC.
Key Dates - Companies Only
- Anniversary of Incorporation - Annual Return and filing fee to be sent to Companies House.
- 9 months after company year end - Corporation tax payment due with HMRC.
- 10 months after company year end - Accounts due for filing with Companies House.
- 12 months after company year end - CT600 and annual accounts due with HMRC.
Key Dates - Individuals Registered for Self Assessment
- 31st January - Deadline for online submission of Self Assessment Tax Return for the previous tax year; Deadline for paying Self Assessment 'balancing payment' for the previous tax year; Deadline for first Self Assessment payment on account for the current tax year.
- 5th April - Last day of tax year (6th April - first day of new tax year).
- 31st July - Deadline for second Self Assessment payment on account for the previous tax year.
- 31st October - Deadline for paper submission of Self Assessment Tax Return for the previous tax year.
- 31st December - Deadline for online submission of Self Assessment Tax Return for the previous tax year for HMRC to collect tax through your PAYE code, where they owe less than £2,000.
