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Home Resource Centre Tax Tables Self Assessments Key Dates

Tax Tables

Key Dates 2011/12
(Self Assesment, PAYE and CIS)


1 February 2011- Penalty charged where 2010 self-assessment tax return was not filed on time.

5 February 2011 - 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 2011 - PAYE and NIC due for the month ended 5th February 2011.

28 February 2011 - 5% surcharge applied where 2009/2010 tax has not been settled in full by this date.

* 19 March 2011 - PAYE and NIC due for the month ended 5th March 2010.

6 April 2011 - Start of 2011/2012 tax year.

14 April 2011 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2011.

* 19 April 2011 - PAYE and NIC due for the month ended 5th April 2011, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2011 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th April 2011.

5 May 2011 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2011 to car and fuel benefits provided to employees.

9 May 2011 - Register if intending to file 2011 Annual Employer Return online.

* 19 May 2011 - PAYE and NIC due for the month ended 5th May 2011. Final submission date for employers' year end returns (forms P35 and P14) for the year ended 5th April 2011. Submit Construction Industry Scheme return for the month ended 5th May 2011.

31 May 2011 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2011.

* 19 June 2011 - PAYE and NIC due for the month ended 5th June 2010. Submit Construction Industry Scheme return for the month ended 5th June 2011

5 July 2011 - Final date for agreement of 2010/2011 PAYE Settlement Agreements.

6 July 2011 - Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2011.  Relevant employees to be provided with copies of forms P11D and P9D.

6 July 2011 - Submission date for annual share scheme returns (form 42) for the year ended 5th April 2011.

14 July 2011 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2011.

* 19 July 2011 - PAYE and NIC due for the month ended 5th July 2011.  Quarterly PAYE and NIC due for the quarter ended 5th July 2011 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 2011.

31 July 2011 - Second payment on account due in respect of 2010/11 personal tax. Second penalty of £100 applied where 2010 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2009/10 tax has not been settled in full by this date.

5 August 2011 - Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2011 to car or fuel benefits provided to employees.

* 19 August 2011 - PAYE and NIC due for the month ended 5th August 2011. Submit Construction Industry Scheme return for the month ended 5th August 2011.

* 19 September 2011 - PAYE and NIC due for the month ended 5th September 2011. Submit Construction Industry Scheme return for the month ended 5th September 2011.

5 October 2011 - Deadline for notifying H M Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2011.

14 October 2011 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2011.

* 19 October 2011 - PAYE and NIC due for the month ended 5th October 2011. Quarterly PAYE and NIC due for the quarter ended 5th October 2011 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 2011. Submit Construction Industry Scheme return for the month ended 5th October 2011.

31 October 2011 - Submission date for 2011 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2011).

5 November 2011 - Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2011 to car or fuel benefits provided to employees.

* 19 November 2011 - PAYE and NIC due for the month ended 5th November 2011. Submit Construction Industry Scheme return for the month ended 5th November 2011.

* 19 December 2011 - PAYE and NIC due for the month ended 5th December 2011. Submit Construction Industry Scheme return for the month ended 5th December 2011.

* 14 January 2012 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2011.

* 19 January 2012 - PAYE and NIC due for the month ended 5th January 2012. Quarterly PAYE and NIC due for the quarter ended 5th January 2012 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th January 2012.

31 January 2012 - Final submission date for 2011 self-assessment Tax Returns (where these were issued by 31st October 2011 and are delivered electronically). Balancing payment due for 2011/2012 personal tax. First payment on account due in respect of 2011/2012 personal tax.

1 February 2012- Penalty charged where 2011 self-assessment tax return was not filed on time.

5 February 2012 - Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2011 to car or fuel benefits provided to employees.

* 19 February 2012 - PAYE and NIC due for the month ended 5th February 2011.

28 February 2012 - 5% surcharge applied where 2010/2011 tax has not been settled in full by this date.

* 19 March 2012 - PAYE and NIC due for the month ended 5th March 2011.

* If you pay online, the deadline is extended to 22nd of that month. Both dates refer to when the money should arrive in HMRC's account.


 

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