David Barry Accountants and tax advisers 020 8252 7018/07877671423 Sunday 3 | Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2009 This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit in kind. |
| Tuesday 19 | Deadline for employers' year end PAYE returns (P35, etc) to be submitted for 2008/09. This deadline is relevant to employers and contractors. There is a period of grace of one week from the filing deadline.
There are penalties for employers who fail to submit year end PAYE returns for 2008/09 (£100 for each 50 employees concerned). Employers who are large or medium, having in excess of 50 employees are required to file their end of year returns electronically. Failure to do so will result in higher penalties for failing to file electronically.
Tax free incentive payments are available to reward small employers who file electronically. |
| Tuesday 19 | PAYE and CIS deductions are due for the month to 5 May 2009 This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS.
The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 May 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 May 2009. |
| Sunday 31 | Deadline for forms P60 for 2008/09 to be issued to employees This deadline is relevant to employers. Forms P60 must be provided to employees showing details of their earnings, income tax, NI, student loan deductions and any other appropriate information for the year ended 5 April 2009. |
| June 2009 |
| Friday 19 | PAYE and CIS deductions are due for the month to 5 June 2009 This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS. The contractor's monthly return showing details of payments made to subcontractors must also be filed by 19 June 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 20 June 2009. |
| July 2009 |
| Sunday 5 | Deadline for reaching a PAYE Settlement Agreement for 2008/09 This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by 5th July 2009. |
| Monday 6 | Deadline for forms P11D, P9D and P11D(b) for 2008/09 to be submitted to HMRC and copies to be issued to employees concerned This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability. |
| Tuesday 7 | Deadline for employers to report share incentives (Form 42) for 2008/09 This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2008/09. |
| Sunday 19 | Class 1A NIC due for 2008/09 This deadline is relevant for employers who have provided their employees with benefits for 2008/09. These benefits should have been reported by the 6 July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). |
| Sunday 19 | PAYE and CIS deductions due for the month to 5 July 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19th July 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 July 2008. |
| Sunday 19 | PAYE quarterly payments are due for small employers for the pay periods 6 April 2009 to 5 July 2009 This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 July 2009. |
| Friday 31 | Second £100 penalty if 2007/08 tax return due on 31 January 2009 still outstanding. This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, class 4 NI and any capital gains tax liabilities. There is an additional penalty imposed on 31 July 2009 if your return for 2007/08, which was due for submission by 31 January 2009, has still not been submitted. |
| Friday 31 | Second payment on account 2008/09 due Second 5% surcharge on any 2007/08 outstanding tax due on 31 January 2009 still remaining unpaid The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2008 was due for payment by 31 January 2009. Where any of the liability is still outstanding a 5% surcharge will be added to the outstanding liability. Interest is charged on any late payments. The second payment on account in respect of income tax and any class 4 NI is also due for payment by 31 July 2009. |
| August 2009 |
| Sunday 2 | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2009 This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. |
| Wednesday 19 | PAYE and CIS deductions are due for the month to 5 August 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 August 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 21 August 2009. |
| September 2009 |
| Saturday 19 | PAYE and CIS deductions are due for month to 5 September 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 September 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 September 2009. |
| October 2009 |
| Monday 5 | Deadline for notifying HMRC of new sources of taxable income or gains for 2008/09 if no tax return has been issued This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5 April 2009 but who believe they have received income or capital gains which will result in a tax liability. Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31 January 2010. |
| Monday 19 | Tax and NI due under a 2008/09 PAYE Settlement Agreement This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5 April 2009. |
| Monday 19 | PAYE and CIS deductions are due for the month to 5 October 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 October 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 October 2009. |
| Monday 19 | PAYE quarterly payments are due for small employers for the pay periods 6 July 2009 to 5 October 2009 This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 October 2009 |
| Saturday 31 | Deadline for submitting 'paper' 2008/09 self assessment returns This deadline is relevant to individuals who need to complete a self assessment tax return for 2008/09 and wish to file the return in a paper form. Self assessment returns submitted after this date must be submitted electronically. |
| Saturday 31 | Deadline for submission of 2008/09 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2010/11 PAYE code This deadline is relevant for those individuals who complete a paper self Assessment tax return and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the year 2010/11. |
| November 2009 |
| Monday 2 | Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 October 2009 This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.
The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. |
| Thursday 19 | PAYE and CIS deductions are due for the month to 5 November 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 20 November 2009. |
| December 2009 |
| Saturday 19 | PAYE and CIS deductions are due for the month to 5 December 2009 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 December 2009. |
| Wednesday 30 | Online filing deadline for submitting 2008/09 self assessment return if you require HMRC to collect any underpaid tax by an adjustment to your 2010/11 tax code This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the year 2010/11. |
| January 2010 |
| Tuesday 19 | PAYE and CIS deductions are due for the month to 5 January 2010 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 January 2010.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 January 2010. |
| Tuesday 19 | PAYE quarterly payments are due for small employers for the pay periods 6 October 2009 to 5 January 2010 This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of payment is 22 January 2010. |
| Sunday 31 | Deadline for submitting your 2008/09 self assessment return (up to £100 penalty if your return is late). Balance of your 2008/09 tax due, plus first payment on account for 2009/10. This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. There is a penalty of up to £100 if your return is not submitted on time.
The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2008 is due for payment by 31 January 2010. Where the payment is made late interest will be charged.
The first payment on account in respect of income tax and any class 4 NI is also due for payment by 31 January 2010. |
| February 2010 |
| Tuesday 2 | Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January 2010 This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.
The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. |
| Friday 19 | PAYE and CIS deductions are due for the month to 5 February 2010 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 Feburary 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 February 2010. |
| Sunday 28 | 5% penalty surcharge on any 2008/09 outstanding tax due on 31st January 2010 still remaining unpaid This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax and Class 4 NI liabilities and any capital gains tax.
The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2009 was due for payment by 31 January 2010. Where the payment is made late interest will be charged. If the payment is made after 28 February 2010 a surcharge of 5% will be added to the outstanding liability. |
| March 2010 |
| Friday 19 | PAYE and CIS deductions are due for the month to 5 March 2010 This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 March 2009.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of payment is 22 March 2010. |
| Wednesday 31 | Last minute planning for tax year 2009/10 David Barry Accountants and tax advisers 020 8252 7018/07877671423 |