PAYE / CIS DEADLINES
from MARSLAND NASH
The following gives you information on the most common filing requirements with the associated deadlines attached to them.
At MNA, where we act for you for the relevant return, we closely monitor all of our clients filing requirements to ensure you don’t miss any, so you don’t have to worry about it. If you would like to speak us about any of your filing requirements please
Disclaimer: These deadline pages give generic deadlines that are not specific to you or your business. If in any doubt please contact us. These pages do not give all deadlines they only give sample of the most common ones. MNA takes no responsibility whatsoever for any liability you incur as a result of relying on these deadlines from our website.
PAYE / CIS
Annual P11D Returns
For declaring benefits in kind from employment.
Tax Year Ending 5th April | Deadline |
Filing of forms with HMRC | Next 6 July following 5th April |
Handing forms to your staff | Next 6 July following 5th April |
Payment of Class 1a NIC due on benefits (If paid by POST) | Next 19 July following 5th April |
Payment of Class 1a NIC due on benefits (If paid by BACS) | Next 22 July following 5th April |
EXAMPLES:
Tax Year Ending 5th April 2023 | Deadline |
Filing of forms with HMRC | 6 July 2023 |
Handing forms to your staff | 6 July 2023 |
Payment of Class 1a NIC due on benefits (If paid by POST) | 19 July 2023 |
Payment of Class 1a NIC due on benefits (If paid by BACS) | 22 July 2023 |
Payroll Real Time Information (RTI) Returns
Payroll processing | Deadline |
Full Payment Submission (FPS) | On or before the day you pay your staff |
Each Tax Month ending 5th | Deadline |
Employer Payment Summary (EPS) | 19th of month following end of tax month |
Monthly Payment of PAYE/CIS (If paid by POST) | 19th of month following end of tax month |
Monthly Payment of PAYE/CIS (If paid by BACS) | 22nd of month following end of tax month |
Quarterly Payment of PAYE/CIS (if paid by POST)* | 19th July / 19th October / 19th January / 19th April |
Quarterly Payment of PAYE/CIS (if paid by BACS)* | 22nd July / 22nd October / 22nd January / 22nd April |
Payroll Year End ending 5th April | Deadline |
Final FPS of year | 19th April following end of tax year |
Hand P60’s to your staff | 31st May following end of tax year |
* If you would like to know the criteria to be able to pay your PAYE quarterly then please speak to us.
Monthly Construction Industry Scheme (CIS) Returns
Each Tax Month ending 5th | Deadline |
Monthly CIS Return | 19th of month following end of tax month |
Payment of CIS (If paid by POST) | 19th of month following end of tax month |
Payment of CIS (If paid by BACS) | 22nd of month following end of tax month |
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Newton Abbot
- Vantage Point House
- Silverhills Road
- Decoy Industrial Estate
- Newton Abbot
- Devon
- TQ12 5ND
Newton Abbot
- Vantage Point House
- Silverhills Road
- Decoy Industrial Estate
- Newton Abbot
- Devon
- TQ12 5ND