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 |
