Agency worker rules
Login to:
Client Area
accountants for contractors

Resources

Home Resource Centre Tax Tables Self Assessments Key Dates

Tax Tables

Key Dates 2012/13
(Self Assesment, PAYE and CIS)


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

6 April 2012 - Start of 2012/2013 tax year.

14 April 2012 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2012.

* 19 April 2012 - PAYE and NIC due for the month ended 5th April 2012, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2012 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th April 2012.

5 May 2012 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2012 to car and fuel benefits provided to employees.

* 19 May 2012 - PAYE and NIC due for the month ended 5th May 2012. Final submission date for employers' year end returns (forms P35 and P14) for the year ended 5th April 2012. Submit Construction Industry Scheme return for the month ended 5th May 2012.

31 May 2012 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2012.

* 19 June 2012 - PAYE and NIC due for the month ended 5th June 2012. Submit Construction Industry Scheme return for the month ended 5th June 2012.

6 July 2012 - Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2012. Relevant employees to be provided with copies of forms P11D and P9D.

6 July 2012 - Submission date for annual share scheme returns (form 42) for the year ended 5th April 2012.

14 July 2012 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2012.

* 19 July 2012 - PAYE and NIC due for the month ended 5th July 2012.  Quarterly PAYE and NIC due for the quarter ended 5th July 2012 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5th April 2011. Submit Construction Industry Scheme return for the month ended 5th July 2012.

31 July 2012 - Second payment on account due in respect of 2011/12 personal tax. Second penalty of £100 applied where 2011 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2010/11 tax has not been settled in full by this date.

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

* 19 August 2012 - PAYE and NIC due for the month ended 5th August 2012. Submit Construction Industry Scheme return for the month ended 5th August 2012.

* 19 September 2012 - PAYE and NIC due for the month ended 5th September 2012. Submit Construction Industry Scheme return for the month ended 5th September 2012.

5 October 2012 - Deadline for notifying HM Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2012.

14 October 2012 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2012.

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

31 October 2012 - Submission date for 2012 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2012).

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

* 19 November 2012 - PAYE and NIC due for the month ended 5th November 2012. Submit Construction Industry Scheme return for the month ended 5th November 2012.

* 19 December 2012 - PAYE and NIC due for the month ended 5th December 2012. Submit Construction Industry Scheme return for the month ended 5th December 2012.

* 14 January 2013 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2012.

* 19 January 2013 - PAYE and NIC due for the month ended 5th January 2013. Quarterly PAYE and NIC due for the quarter ended 5th January 2013 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th January 2013.

31 January 2013 - Final submission date for 2012 self-assessment Tax Returns (where these were issued by 31st October 2012 and are delivered electronically). Balancing payment due for 2012/2013 personal tax. First payment on account due in respect of 2012/2013 personal tax.

1 February 2013- Penalty charged where 2012 self-assessment tax return was not filed on time.

5 February 2013 - Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2012 to car or fuel benefits provided to employees.

* 19 February 2013 - PAYE and NIC due for the month ended 5th February 2013.

28 February 2013 - 5% surcharge applied where 2011/12 tax has not been settled in full by this date.

* 19 March 2013 - PAYE and NIC due for the month ended 5th March 2013.

* 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.


 

Back to Tax Tables

© 2012

 

 

Nena House, Ground B, 77-79 Great Eastern Street, London, EC2A 3HU - Tel: 0207 920 7670 Fax: 0207 920 7690
Company Number:5709427- Chartered Management Accountants Regulated by CIMA
Rodliffe Accounting | Accountants for Small Business | Accountants for Freelancers | Accountants for Brokers | Accountants for Local Business
Accountants for Tax Planning | Wealth Management | Accountants in London | Accountants 4 Contractors