1 February 2010 -
Penalty charged where 2009 self-assessment tax return was not filed
on time.
2 February 2010 - Submission date for forms P46
(Car) for changes during the quarter ended 5th January 2010 to
car or fuel benefits provided to employees.
19 February 2010 - PAYE and NIC due for the month
ended 5th February 2010.
28 February 2010 - 5% surcharge applied where
2008/2009 tax has not been settled in full by this date.
19 March 2010 - PAYE and NIC due for the month
ended 5th March 2010.
6 April 2010 - Start of 2010/2011 tax year.
14 April 2010 - Deadline for submission of forms
CT61 and payment of any associated income tax for the quarter ended
31st March 2010.
19 April 2010 - PAYE and NIC due for the month
ended 5th April 2010, including any due on deemed salaries under
the IR35 rules. Quarterly PAYE and NIC due for the quarter ended
5th April 2010 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th April 2010.
3 May 2010 - Submission date for forms P46 (Car)
for changes during the quarter ended 5th April 2010 to car and
fuel benefits provided to employees.
19 May 2010 - PAYE and NIC due for the month
ended 5th May 2010. Final submission date for employers' year end
returns (forms P35 and P14) for the year ended 5th April 2010. Submit Construction Industry Scheme return for the month ended 5th May 2010.
31 May 2010 - Employers to provide employees
with forms P60 (year end summaries) for the year ended 5th April
2010.
19 June 2010 - PAYE and NIC due for the month
ended 5th June 2010. Submit Construction Industry Scheme return for the month ended 5th June 2010.
5 July 2010 - Final date for
agreement of 2009/2010 PAYE Settlement Agreements.
6 July 2010 - Final submission date for returns
of expenses and benefits (forms P11D and P9D) for the year ended
5th April 2010. Relevant employees to be provided with copies
of forms P11D and P9D.
6 July 2010 - Submission date for annual share
scheme returns (form 42) for the year ended 5th April 2010.
14 July 2010 - Deadline for submission of forms
CT61 and payment of any associated income tax for the quarter ended
30th June 2010.
19 July 2010 - PAYE and NIC due for the month
ended 5th July 2010. Quarterly PAYE and NIC due for the quarter
ended 5th July 2010 for qualifying small employers. Due date for
payment of Class 1A NIC arising on relevant benefits in kind for
the year ended 5th April 2010. Submit Construction Industry Scheme return for the month ended 5th July 2010.
31 July 2010 - Second payment on account due
in respect of 2009/2010 personal tax. Second penalty of £100
applied where 2009 self-assessment tax return has not yet been
submitted. Second 5% surcharge applied where 2008/2009 tax has
not been settled in full by this date.
2 August 2010 - Submission date for forms P46
(Car) for changes during the quarter ended 5th July 2010 to car
or fuel benefits provided to employees.
19 August 2010 - PAYE and NIC due for the month
ended 5th August 2010. Submit Construction Industry Scheme return for the month ended 5th August 2010.
19 September 2010 - PAYE and NIC due for the
month ended 5th September 2010. Submit Construction Industry Scheme return for the month ended 5th September 2010.
30 September 2010 - Filing date for 2010 self-assessment
tax returns not submitted electronically where H M Revenue and
Customs are to calculate the liability, or where there is an underpayment
of less than £2,000 to be collected via the PAYE tax code.
5 October 2010 - Deadline for notifying H M Revenue
and Customs of chargeability to income or capital gains tax for
the year ended 5th April 2010.
14 October 2010 - Deadline for submission of
forms CT61 and payment of any associated income tax for the quarter
ended 30th September 2010.
19 October 2010 - PAYE and NIC due for the month
ended 5th October 2010. Quarterly PAYE and NIC due for the quarter
ended 5th October 2010 for qualifying small employers. Due date
for payment of tax and class 1B NIC arising under a PAYE Settlement
Agreement for the year ended 5th April 2010. Submit Construction Industry Scheme return for the month ended 5th October 2010.
31 October 2010 - Submission date for 2010 self-assessment
tax returns not submitted electronically (where these were issued
by 31st July 2010).
2 November 2010 - Submission date for forms P46
(Car) for changes during the quarter ended 5th October 2010 to
car or fuel benefits provided to employees.
19 November 2010 - PAYE and NIC due for the month
ended 5th November 2010. Submit Construction Industry Scheme return for the month ended 5th November 2010.
19 December 2010 - PAYE and NIC due for the month
ended 5th December 2010. Submit Construction Industry Scheme return for the month ended 5th December 2010.
14 January 2011 - Deadline for submission of
forms CT61 and payment of any associated income tax for the quarter
ended 31st December 2010.
19 January 2011 - PAYE and NIC due for the month
ended 5th January 2011. Quarterly PAYE and NIC due for the quarter
ended 5th January 2011 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th January 2010.
31 January 2011 - Final submission date for 2010
self-assessment tax returns (where these were issued by 31st October
2010 and are delivered electronically). Balancing payment due for
2009/2010 personal tax. First payment on account due in respect
of 2010/2011 personal tax.
*If you pay online, the deadline is extended to 22nd of that month. |
