Tax Calendar

When	What	Who
From 6 April	Tax Returns are issued by HMRC	Various individuals i.e. Employees, Self-employed individuals, Pensioners, High net worth individuals, etc. Note: Not everyone is sent one.
By 19 May	Each year completed form P35 and P14s must be received by HMRC	All employers
By 31 May	P60s are issued, providing details of your taxable pay and tax paid for each year	Most employees / pensioners who were employed by an employer on the 5 April.
By 6 July	P11Ds are issued, providing details of your benefits in kind and expenses	Employees earning £8,500 or more, and Directors.
31 July	2nd payment on account for previous tax year	Taxpayers who are required to make payments on account.
31 August	Second surcharge of 5% on any unpaid amounts	Anyone who has not paid liabilities by 31 January
5 October	Advise HMRC of new untaxed sources of income	Those who have received untaxed sources of income over the previous six months
31 October	Deadline to submission of paper returns	Those who want HMRC to calculate their tax and those who want underpayments of tax (up to £2,000) collected via PAYE and complete paper Tax Returns
31 January	Deadline for submitting your Tax Return online and paying any previous and/or current liabilities due	Any individual required to submit a self-assessment Tax Return. More details here.
	First payment on account for current tax year	Taxpayers who are required to make payments on account
28 February	You will be charged a 5% surcharge on your unpaid tax liabilities	Anyone who has not paid liabilities due by 31 January

© Copyright 2012 Income Made Smart LLP. All rights reserved.