Tax Calendar 2010/2011

March 2010

Friday 19th PAYE and NIC due for the month ended 5th March 2010.

April 2010

Tuesday 6th Start of 2010/2011 tax year.
Wednesday 14th Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2010.
Monday 19th 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.

May 2010

Monday 3rd Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2010 to car and fuel benefits provided to employees.
Wednesday 19th 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. Final submission date for contractors’ year end returns (form CIS 36) for the year ended 5th April 2010.
Monday 31st Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2010.

June 2010

Saturday 19th PAYE and NIC due for the month ended 5th June 2010.

July 2010

Monday 5th Final date for agreement of 2009/2010 PAYE Settlement Agreements.
Tuesday 6th 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.
Tuesday 6th Submission date for annual share scheme returns (form 42) for the year ended 5th April 2010.
Wednesday 14th Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2010.
Monday 19th 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.
Saturday 31st 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.

August 2010

Monday 2nd Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2010 to car or fuel benefits provided to employees.
Tuesday 19th PAYE and NIC due for the month ended 5th August 2010.

September 2010

Sunday 19th PAYE and NIC due for the month ended 5th September 2010.
Thursday 30th 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.

October 2010

Tuesday 5th Deadline for notifying H M Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2010.
Thursday 14th Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2010.
Tuesday 19th 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.
Sunday 31st Submission date for 2010 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2010).

November 2010

Tuesday 2nd Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2010 to car or fuel benefits provided to employees.
Friday 19th PAYE and NIC due for the month ended 5th November 2010.

December 2010

Sunday 19th PAYE and NIC due for the month ended 5th December 2010.

January 2011

Friday 14th Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2010.
Wedneday 19th PAYE and NIC due for the month ended 5th January 2010. Quarterly PAYE and NIC due for the quarter ended 5th January 2011 for qualifying small employers.
Monday 31st 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.

February 2011

Tuesday 1st Penalty charged where 2010 self-assessment tax return was not filed on time.
Wednesday 2nd Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2011 to car or fuel benefits provided to employees.
Saturday 19th PAYE and NIC due for the month ended 5th February 2011.
Monday 28th 5% surcharge applied where 2009/2010 tax has not been settled in full by this date.

Leave a Reply

Your email address will not be published.