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 2017

Deadline

Filing of forms with HMRC

6 July 2017

Handing forms to your staff

6 July 2017

Payment of Class 1a NIC due on benefits (If paid by POST)

19 July 2017

Payment of Class 1a NIC due on benefits (If paid by BACS)

22 July 2017

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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