Tax Calander

	TAX CALENDAR 2010/2011

	The red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates an important item.

	March 2010
	Friday 19	PAYE and CIS deductions are due for the month to 5 March 2010.
	Wednesday 31	Last minute planning for tax year 2009/10.
	April 2010
	Monday 19	Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2009/10 are not paid by today.
	Monday 19	PAYE quarterly payments are due for small employers for the pay periods 6th January 2010 to 5th April 2010.
	Monday 19	PAYE, Student loan and CIS deductions are due for the month to 5th April 2010.
	May 2010
	Monday 3	Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2010 (other than replacing one car with another)
	Wednesday 19	Deadline for employers' year end PAYE returns (P35, etc) to be submitted online for 2009/10
	Wednesday 19	PAYE, Student loan and CIS deductions are due for the month to 5th May 2010
	Monday 31	Deadline for forms P60 for 2009/10 to be issued to employees
	June 2010
	Saturday 19	PAYE, Student loan and CIS deductions are due for the month to 5th June 2010
	July 2010
	Monday 5	Deadline for reaching a PAYE Settlement Agreement for 2009/10
	Tuesday 6	Deadline for forms P11D, P9D and P11D(b) for 2009/10 to be submitted to HMRC and copies to be issued to employees concerned
	Tuesday 6	Deadline for employers to report share incentives (Form 42) for 2009/10
	Monday 19	Class 1A NIC due for 2009/10
	Monday 19	PAYE Student loan and CIS deductions due for the month to 5th July 2010
	Monday 19	PAYE quarterly payments are due for small employers for the pay periods 6th April 2010 to 5th July 2010 Penalties may apply if payment is made late
	Saturday 31	Second £100 penalty if 2008/09 tax return due on 31st January 2010 still outstanding
	Saturday 31	Second payment on account 2009/10 due. Second 5% surcharge on any 2009/10 outstanding tax due on 31st January 2010 still remaining unpaid
	August 2010
	Monday 2	Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2010 (other than replacing one car with another)
	Thursday 19	PAYE, Student loan and CIS deductions are due for the month to 5th August 2010
	September 2010
	Sunday 19	PAYE, Student loan and CIS deductions are due for month to 5th September 2010
	October 2010
	Tuesday 5	Deadline for notifying HMRC of new sources of taxable income or gains for 2009/10 if no tax return has been issued
	Tuesday 19	Tax and NI due under a 2009/10 PAYE Settlement Agreement
	Tuesday 19	PAYE, Student loan and CIS deductions are due for the month to 5th October 2010
	Tuesday 19	PAYE quarterly payments are due for small employers for the pay periods 6th July 2010 to 5th October 2010.
	Sunday 31	Deadline for submitting 'paper' 2009/10 self assessment returns
	Sunday 31	Deadline for submission of 2009/10 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2011/12
	November 2010
	Tuesday 2	Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2010 (other than replacing one car with another)
	Friday 19	PAYE, Student loan and CIS deductions are due for the month to 5th November 2010
	December 2010
	Sunday 19	PAYE, Student loan and CIS deductions are due for the month to 5th December 2010
	Thursday 30	Online filing deadline for submitting 2009/10 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2011/12 tax code
	January 2011
	Wednesday 19	PAYE, Student loan and CIS deductions are due for the month to 5th January 2011
	Wednesday 19	PAYE quarterly payments are due for small employers for the pay periods 6th October 2010 to 5th January 2011
	Monday 31	Deadline for submitting 2009/10 self assessment return (up to £100 penalty if your return is late).Balance of 2009/10 tax due, plus first payment on account for 2010/11
	February 2011
	Wednesday 2	Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2011 (other than replacing one car with another)
	Saturday 19	PAYE, Student loan and CIS deductions are due for the month to 5th February 2011
	Monday 28	5% penalty surcharge on any 2009/10 outstanding tax due on 31st January 2011 still remaining unpaid
	March 2011
	Saturday 19	PAYE, Student loan and CIS deductions are due for the month to 5th March 2011
	Thursday 31	Last minute planning for tax year 2010/11

The information in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action. © Copyright 2006 Lynn Cunningham Chartered Accountant. All Rights Reserved.