INFORMATION

Last day of tax year. Deadline for paying retirement annuity premiums to be carried back to previous year and for current years ISAs

Due date for income tax for the CT61 period to 31 March

Quarter 4 PAYE remittance due. Interest will begin to accrue on unpaid PAYE/NI for last tax year.

Last day for notifying car changes in quarter to 5 April – P46 (car)

Last day for filing forms P14, P35, P38 and P38A PAYE returns, without incurring penalties. Also last day for filing contractors returns, including CIS36 to 5th April

Issue P60s to employees

End of CT61 quarterly period

Last date to file P11Ds, P11Dbs and P9Ds. Issue copies of P11Ds or P9Ds and car mileage details and/or Fixed Profit Car Scheme details to employees. Deadline for relevant third parties to give non-employees information on benefits expenses they have provided to them in Tax Year to 5th April

Due date for income tax for the CT61 period to 30 June

Quarter 1 remittance due Final date for payment of Class 1A NICs for last tax year to 5th April on relevant benefits provided to employees

Second self assessment payment on account for current tax year
Liability to 2nd £100 penalty arises for Tax Return for prior tax year still not filed 5% surcharge on any tax unpaid.

Last day for notifying car changes in quarter to 5 July – P46 (car)

Deadline for submission of the current year tax return if you wish the Inland Revenue to calculate the tax or, if you are an employee, you wish to have a balancing payment of less than £2,000 collected through your PAYE code.
End of CT61 quarterly period

Due date for income tax for the CT61 quarter to 30 September

Quarter 2 PAYE remittance due

Last day for notifying car changes in quarter to 5 October – P46 (Car)

End of CT61 quarterly period

Due date for income tax for the CT61 quarter to 31 December

Quarter 3 PAYE remittance due

First self assessment payment on account for current tax year + Balancing payment on prior years liability Capital gains tax payment for last tax year Last day to file last years tax return to 5th April and pay personal pension premiums and elect for carry back to previous year

£100 penalty if Tax Return to 5th April last is not yet filed

Last day for notifying car changes in quarter to 5 January – P46 (car)
28 Failure to pay any balance of liability to tax to 5th April last tax leads to an automatic 5% surcharge

End of CT61 quarterly period