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

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