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Income Tax
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Employers
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April
5
Last day of tax year (6 April – first day of new tax year).
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6
Ensure that your employees’ tax codes are correct for your 2012-13 payroll and use the correct taxable pay tables after this date. See form P9X for the changes you must make.
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22
Last date for any outstanding PAYE and Class 1 NIC payments for tax year ended 5 April 2012 by approved electronic payment methods (for non-electronic payments the deadline is 19 April).
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May
3
Quarterly submissions of P46(car) (for employees whose car and/or fuel benefit has changed in the quarter to 5 April).
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19
Last date for submission of Employer Annual Return (forms P14 and P35) for year to 5 April 2012.
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31
Last date to give 2011-12 form P60 form to each employee who was working for you at 5 April 2012.
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June
No key deadlines for Self Assessment but for PAYE/NICs see Monthly repeat dates.
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July
5
End of tax quarter and last date for agreeing your PAYE Settlement Agreement (if any) for tax year ended 5 April 2012.
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6
Last date for:
- expenses and benefits annual return forms P9D, P11D and P11D(b) to reach HMRC.
- employers to give a copy of forms P9D and
- P11D to relevant employees.
- form 42 or other related forms (to report share-related benefits provided to employees) to reach HMRC.
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22
Last date for any outstanding Class 1A NICs payments for tax year ended 5 April 2011 by approved electronic payment methods (for non-electronic payments the deadline is 19 July).
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31
Deadline for second Self Assessment payment on account for tax year ended 5 April 2011-12.
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August
3
Quarterly submissions of P46(car) (for employees whose car and/or fuel benefit has changed in the quarter to 5 July).
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September
No key deadlines for Self Assessment but for PAYE/NICs see Monthly repeat dates.
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October
5
End of tax quarter.
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22
Deadline for payment of PAYE Settlement Agreement (if any) for tax year ended 5 April 2012 by approved electronic payment methods (for non- electronic payments the deadline is 19 October).
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31
Deadline for submissions of paper Self Assessment tax return for tax year ended 5 April 2012.
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November
2
Quarterly submissions of P46(car) (for employees whose car and/or fuel benefit has changed in the quarter to 5 October).
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5
Date from when employers should expect a letter indicating their online filing and electronic obligations for 2012-13.
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December
No key deadlines for Self Assessment but for PAYE/NICs see Monthly repeat dates.
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January
5
End of tax quarter.
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31
Deadline for:
- online submissions of Self Assessment tax return for tax year ended 5 April 2012.
- paying 2011-12 Self Assessment ‘balancing payment’.
- first Self Assessment payment on account for 2012-13
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February
2
Quarterly submissions of P46(car) (for employees whose car and/or fuel benefit has changed in the quarter to 5 January).
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March
No key deadlines for Self Assessment but for PAYE/NICs see Monthly repeat dates.
