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Key Tax Dates 2014/15

2014

5 April
End of the 2013/14 tax year.

06 April
Start of 2014/2015 tax year.

19 April
Due date for any outstanding PAYE and Class 1 NIC payments for the previous tax year (22 April if paying electronically)

3 May
Quarterly submissions of P46(car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th April.

31 May
Due date to issue P60s to employees.

05 July
End of the tax quarter. Last date for agreeing your PAYE Settlement Agreement (if necessary) for 2013/2014.

06 July
Due date for expenses and benefits annual return forms, P9D, P11D(b) to reach HMRC.

Due date for employers to give a copy of forms P9D and P11D to relevant employees.

Due date for submission of form 42 to HMRC (includes certain shares issued to and transferred to/from directors and employees).

22 July
Due date for electronic payment of any outstanding class 1A NICs payments for the previous tax year (for non-electronic payments the deadline is 19 July).

31 July
Due date for second Self-Assessment payment on account for 2013/2014.

02 August
Quarterly submissions of P46(car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th July.

05 October
End of tax quarter.

19 October
Due date for payment of PAYE Settlement Agreement (if any) for previous tax year (22 October for electronic payments).

31 October
Due date for the submission of paper Self-Assessment Tax Returns for 2013/2014 to avoid a late filing penalty of £100.

02 November
Quarterly submissions of P46(car) for employees whose car and fuel benefit has changed in the quarter leading up to 5th October.

30 December
Due date for submission of 2013/2014 Self-Assessment Tax Return deadline if outstanding tax is less than £3,000.

2015

05 Jan
End of tax quarter.

31 Jan
Due date for online submission of Self-Assessment Tax Return for the tax year ended 5 April 2014.

Paying balance of 2013/2014 liability and first 2014/2015 payment on account

02 February
Quarterly submissions of P46(car) for employees whose car and or fuel benefit changed leading up to 5 January.