The red text
indicates an entry relevant to companies and employers, black
refers to personal tax, and bold indicates an important item. Click on a date to find out more detail of how it may affect you.
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 today.
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.Â
Where the payment is made electronically the deadline for receipt of payment is 22nd September 2009/10. Penalties may apply if payment is made late.
This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2010 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 31st January 2011.
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 5th April 2010.
Where the payment is made electronically the deadline for receipt of payment is 22nd October 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 today.
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 22nd October 2010 Penalties may apply if payment is made late.
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 22nd October 2010. Penalties may apply if payment is made late.
This deadline is relevant to individuals who need to complete a self assessment tax return for 2009/10 and wish to file the return in a paper form. Self assessment returns submitted after this date must be submitted electronically.
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 making an adjustment to your tax code for the year 2011/12.
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.
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 22nd November 2010. Penalties may apply if payment is made late.
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 22nd December 2010. Penalties may apply if payment is made late.
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 making an adjustment to your tax code for the year 2011/12.
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 today.
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 21st January 2011. Penalties may apply if payment is made late.
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 21st January 2011. Penalties may apply if payment is made late.
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 5th April 2010 is due for payment by 31st January 2011. 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 31st January 2011.
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.
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 today.
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 22nd February 2011. Penalties may apply if payment is made late.
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 5th April 2010 was due for payment by 31st January 2011. Where the payment is made late interest will be charged. If the payment is made after 28th February 2011 a surcharge of 5% will be added to the outstanding liability.
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 today.
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 22nd March 2011 Penalties may apply if payment is made late.
The final deadline of 5th April 2011 is relevant to individuals who have not considered year end tax planning issues. These issues include:
- utilising your annual capital gains tax exemption
- utilising your annual inheritance tax exemption for gifts
- utilising your annual Individual Savings Account investment limit
- making additional pension contributions for 2010/11.
Please do get in touch if you would like any further advice on these or any other issues.
Members: DJ Thompson FCA DC Hall FCA GJ Miller FCA BC Thomas P Storey FCCA. RHK Business Advisers LLP is registered in England as a Limited Liability Partnership No. OC308294. Registered to carry on audit work by the Institute of Chartered Accountants in England and Wales.