If you operate a PAYE scheme then there are a number of returns that must be made within strict time limits if you are to avoid penalties. The current year’s returns must be submitted as follows:
Deadline |
Task |
| 19th April 2013 | Outstanding PAYE tax and Class 1 NICs – postal payments must reach your HMRC Accounts Office |
| 22nd April 2013 | Outstanding PAYE tax and Class 1 NIC – cleared electronic payments reach HMRC bank account. As 22nd April 2012 is a Sunday, the payment will need to clear into the HMRC account by Friday 20th unless you are able to arrange a Faster Payment to clear on or by the 22nd. |
| 19th May 2013 | File your Employer Annual Return (P35 and P14s) |
| 31st May 2013 | Give each relevant employee a form P60 |
| 6th July 2013 | File expenses and benefits annual return (forms P11D, P9D and P11D(b)) if applicable – give a copy to your employees |
| 19th July 2013 | Class 1A NICs – postal payments must reach your HMRC Accounts Office |
| 22nd July 2013 | Class 1A NICs – cleared electronic payments must reach HMRC bank account |
If you have any doubt as to whether you are required to complete a return then please contact us as soon as possible. If we operate your payroll on your behalf please note that we shall be contacting you directly to obtain the necessary information to submit your return.