| Date |  | Subject | | Significance |
| APRIL | | | | |
| 5 April | | End of tax year | | Last day to maximise ISA contributions. |
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| 6 April | | Electronic filing of end of year returns. | | Employer now able to voluntarily file end of year returns and tax payments online.
Compulsory (depending on size) 5 April 2005 onwards. |
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| 14 April | | Income tax for companies and CT61 due for quarter to 31 March | | |
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| 19 April | | PAYE/NIC for 4th quarter due | | Last day to pay PAYE/NIC before interest is charged |
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| Tax tip | | | | Consider opening an ISA for the new tax year. |
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| MAY | | | | |
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| 3 May | | P46 (CAR) due for quarter to 5 April | | Quarterly filing date for notification of change of car. |
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| 19 May | | Deadline for PAYE forms P35/P14/P38/P38A returnsConstruction industry form CIS36 due. | | Statutory date is 19 May. There is however an extra statutory concession that provides that automatic penalties will not apply where employers end of year returns are with the IR within seven days following the statutory filing dates.Significance: Automatic penalty of £100 for every 50 employees (or part of 50) for each month or part of month the return is late. |
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| 31 May | | Deadline for giving P60s to employees | | Details pay and tax for the year ended the 5 April. The employer must include detail of any employee working for them on the 5 April by the deadline or face penalties. If the employer fails to provide this form or the amount of tax involved is significant a penalty of up to £300 per form is imposed. A further penalty of up to £60 per form per day can be imposed where the failure continues. |
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| Tax tip | | | | Make the most of your £3,000 annual allowance by making regular gifts to beneficiaries. Annual gifts of £3,000 could result in significant IHT savings over time. In addition you could consider making regular gifts out of income which are not chargeable to IHT. |
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| JUNE | | | | |
| 30 June | | End of CT61 quarter | | |
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| Tax tip | | | | Not sure if you qualify for Child Tax Credit? Claims for each tax year can only backdated three months so the earlier the claim is made the better. |
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| JULY | | | | |
| 6 July | | Deadline for P9D, P11D and third-party returns
Form P11D (b) | | The date by which the form detailing employee benefits such as company cars, cheap loans or medical insurance should be filed with revenue by employer.
Failure to file by due date can give rise to a penalty of up to £300 per form with a further penalty of up to £60 per form per day that the failure continues. A maximum penalty of £3,000 per form can be imposed where the form is incorrect or incomplete.
Form P11D (b) due 6 July. Penalty £100 for each month (or part month) for every 50 (or up to 50) employees.
Application deadline for PAYE Settlement Agreements (PASA) |
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| | Share Scheme returns to the Inland Revenue | | The date by which returns should be made to Inland Revenue setting out details of shares or options or changes therein granted to employees by reason of their employment in the previous tax year. |
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| 14 July | | Income tax for companies and CT61 due for quarter to 30 June | | |
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| 19 July | | PAYE/NIC for 1st quarter due | | |
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| 31 July | | Payments of Class 1A NIC As shown on form P11D (b) | | Second payment of self assessment income tax is due by 31 July. Interest on late payment. Plus second automatic late filing penalty £100
Last day to pay any balance of self assessment tax due or a further 5% surcharge will be levied. |
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| AUGUST | | | | |
| 2 Aug | | Form P46 (CAR) due for quarter to 5 July | | Quarterly filing date for car change notification. |
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| SEPTEMBER | | | | |
| | End of CT 61 quarter | | |
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| OCTOBER | | | | |
| 1 Oct | | Corporation tax due for accounting period ended 31 December | | |
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| 5 Oct | | | | Anyone who has a tax liability and has not received a tax return must inform the IR by this date or be liable to a penalty which could equal tax due on Jan 31
Also, deadline for investing in EIS and relating 50% back to previous tax year. |
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| 14 Oct | | Income tax for companies and CT61 due for quarter to 30 September. | | |
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| 19 Oct | | PAYE/NIC for second quarter due. PSA tax and Class 1B NIC due. | | Payment of PAYE settlement agreement liabilities. Interest on late paid amounts. |
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| 31 Oct (previously 30 Sept) | | Filing of paper tax return for IR calculation | | People who want the Inland Revenue to calculate their tax liability - as they did before self-assessment - must file their tax return for the year ending April 5 by this date. |
| | | | Also, the deadline for submitting returns where there is a tax underpayment of £2,000 or less, which the taxpayer would like collected via his PAYE coding rather than being paid direct on 31 January. |
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| Tax tip | | | | If you have a new source of income you must advise the Inland Revenue so that a return can be issued and interest and penalties avoided. |
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| NOVEMBER | | | | |
| Nov | | Pre Budget report | | Pre Budget report normally issued this month. |
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| 2 Nov | | Form P46 (CAR) due for quarter to 5 October | | Quarterly filing date for change of car notification. |
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| Tax tip | | | | Review your pension contributions - you still have time to make an additional contribution and potentially reduce any payment on account due next January. |
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| DECEMBER | | | | |
| Christmas Party Season | | £150 tax free per employee for party | | If the limit is exceeded than the tax free status is lost and the employer is liable to pay the full taxable amount. Only if employer enters into PAYE settlement agreement otherwise taxable on employee. |
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| 25 Dec | | Receiving financial gifts | | Tips on what to do with a windfall. |
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| 30 Dec | | Deadline for self-assessment online. | | Three months later than the off line deadline. This deadline aims to encourage more people to file their returns online. Revenue will calculate your tax liability and underpayments of up to £2000 can be coded out rather than paid direct on 31 January. |
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| | End of CT61 quarter. Filing deadline for corporation tax return CT600 for accounting period ended 31 December | | |
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| JANUARY | | | | |
| 31 Jan | | File tax returns | | The last date by which tax returns for the year ending April 5 must be filed with the revenue. Automatic penalty of £100 for late returns. |
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| 31 Jan | | Gift Aid donations. | | Deadline to carry back gift aid contributions to the previous year. |
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| FEBRUARY | | | | |
| 2 Feb | | P46 (CAR) | | Quarterly filing date for notification of change of company car |
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| 28 Feb | | Self assessment 5% surcharge | | 5% surcharge on tax due 31 Jan but still not paid by 28 Feb. |
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| MARCH | | | | |
| End of March | | Approach of the
end of the financial year | | Time to get financial affairs in order and put those important dates in your diary. |
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| | ISA, EIS, VCT,
Film partnerships | | Although VCT’s and EIS’s are not April dependent in all circumstances, a number of providers often close schemes on a tax year basis as with Film Partnerships. |
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