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 | Final FPS (EPS) indicating 'final submission for tax year' | 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 to be submitted to HMRC providing details of your benefits in kind and expenses | Employees earning £8,500 or more, and Directors. |
By 19 July | July payment of Class 1A NICs doe to HMRC | Employers with benefits in kind to report |
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 £3,000) 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 |
