Key Dates

PAYE Pay As You Earn)
19 May	P35 due
31 May	Issue P60s to employees*
6 July	P11Ds
19 July	Payment due on Class 1A NICs
*Only relevant to employers
Self Assessment Returns
6 April	Issued by the Inland Revenue
30 September	Inland Revenue will calculate tax liability if SA Return has been received by now
31 January	Latest date for submission
Payments of Income Tax / Class 4 NICs
31 January	Balancing payment and 1st payment on account
31 July	2nd payment on account
Surcharges (on amounts outstanding)
28 February	5% on unpaid at that date
31 July	Further 5% on amount unpaid at that date
Penalties for late Self-Assessment Returns
Usually £100, or the amount of the liability if less
31 January	Where returns are outstanding at that date
31 July	Further penalty if still outstanding