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PAYE and NIC Calendar

PAYE & NIC Calendar

Payment methods

Cheque

HMRC to receive cheques by the 19th of the month.

Electronic payment

HMRC has to receive cleared electronic funds by the 22nd of the month. If the due date falls on a weekend or bank holiday, then the payment must reach HMRC by the previous bank working day (Monday to Friday).

April 2012

5th

Last day of tax year (6 April 2012 - first day of new tax year).

19th

Deadline for postal payments to reach HMRC Accounts Office for any outstanding non-electronic PAYE tax and Class 1 NICs for the tax year ending 5 April 2012.

21st

Deadline for electronic payments to be cleared in HMRC bank account for any outstanding PAYE and Class 1 NICs for the tax year ending 5 April 2012.

May 2012

19th

Deadline for filing your Employer Annual Returns (P35 & P14s) for the tax year ending 5 April 2012.

31st

Last day for giving your form P60 for 2011-12 to each relevant employee who was working for you on 5 April 2012.

July 2012

5th

Last date for agreeing your PAYE Settlement Agreement for
2011-12 (if any).

6th

Deadline for submiting form 42 or other relevant form to report share-related benefits provided to employees.

6th

Deadline for filing forms P9D, P11D, P11D(b), or substitutes for the tax year ended 5 April 2012. (Benefits in kind and/or expense payments reimbursed).

19th

Deadline for postal payments to reach HMRC Accounts office for any outstanding Class 1A NICs for the tax year ended
5 April 2012.

22nd

Deadline for electronic payments to be cleared in HMRC bank account for any outstanding Class 1A NICs for the tax year ended 5 April 2012.

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