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About Tax Matters

May 2015

  • 1st – Additional daily penalties (£10.00) for failing to submit your 2013/2014 self assessment tax return.
  • 3rd – Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th April 2015.
  • 19th – Deadline for employers year end PAYE returns (P35) to be submitted online 2014/2015.
  • PAYE, Student loan and CIS deductions are due for the month to 5th May.
  • 31st – Deadline for forms P60 for 2014/2015 to be issued to employees.

June 2015

  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th June.

July 2015

  • 6th – Deadline for forms P11D P9D and P11D(b) for 2014/2015 to be submitted to HMRC and copies to be issued to employees.
  • Deadline for employers to report share incentives (Form 42) for 2014/2015.
  • 19th – Class 1A National Insurance due for 2014/2015.
  • PAYE, student loan and CIS deductions are due for the month to 5th July.
  • PAYE quarterly payments are due for small employers for the pay periods 6th April to 5th July.
  • 31st – Second payment on account 2014/2015 due.

August 2015

  • 1st – Additional penalty for failing to submit your 2013/2014 self-assessment tax return (£100).
  • 2nd – Additional 5% late payment penalty on any 2012/2013 outstanding tax due on 31st January 2012 still remaining unpaid.
  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2015.
  • 19th – PAYE, Student loan and CIS deductions are due for the month to 5th August.

September 2015

  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th September.

October 2015

  • 5th – Deadline for notifying HMRC of new sources of taxable income or gains or liability to the high income child benefit charge for 2014/2015 if no tax return has been issued.
  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th October.
  • PAYE quarterly payments are due for small employers for the pay periods 6th July to 5th October.
  • 31st – Deadline for submitting paper 201/2015 self-assessment tax returns.
  • Deadline for submission of 2014/2015 self assessment tax return if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2016/2017 PAYE code.

November 2015

  • 2nd – Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th October 2014.
  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th November.

December 2015

  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th December.
  • 30th – Online filing deadline for submitting 2014/2015 self assessment returns if you require HMRC to collect any underpaid tax by making an adjustment to your 2016/2017 tax code.

January 2016

  • 19th – PAYE, student loan and CIS deductions are due for the month to 5th January.
  • PAYE quarterly payments are due for small employers for the pay periods 6th October to 5th January.
  • 31st – Deadline for submitting your 2014/2015 self assessment return together with the balance of your 2013/2014 liability alongside your first payment on account for 2015/2016.