Tax calendar

The red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates an important item.

Click on an item to find out more detail of how it may affect you.

If you would like to receive email reminders before these key tax dates from our taxREMINDER system, then click here to register on our website. If you have already registered and would like to change your taxREMINDER options then click to log on.

May 2018

Thursday 31 Deadline for forms P60 for 2017/18 to be issued to employees.

This deadline is relevant to employers.

June 2018

Friday 1 Advisory Fuel Rates.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Tuesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th June 2018.

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.  

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June 2018. In year interest will be charged if payment is made late. Penalties also apply.

July 2018

Thursday 5 Deadline for reaching a PAYE Settlement Agreement for 2017/18.

This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date.

Please be aware that if we deal with the PAYE Settlement Agreement on your behalf that we will ensure this matter is dealt with on a timely basis.

Friday 6 Deadline for forms P11D and P11D(b) for 2017/18 to be submitted to HMRC and copies to be issued to employees concerned.

This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the Class 1A NI liability.

Please be aware that if we deal with the forms P11D on your behalf that we will ensure this matter is dealt with on a timely basis.

Friday 6 Deadline for employers to report share incentives for 2017/18.

This deadline is relevant for companies who have reportable events for the tax year 2017/18.

Thursday 19 Class 1A NIC due for 2017/18.

This deadline is relevant for employers who have provided their employees with benefits for 2017/18. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th July 2018 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd July. Interest will be charged if payment is made late. Penalties may also apply.

Thursday 19 PAYE Student loan and CIS deductions due for the month to 5th July 2018.

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.  

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th July 2018 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd July. In year interest will be charged if payment is made late. Penalties also apply.

Thursday 19 PAYE quarterly payments are due for small employers for the pay periods 6th April 2018 to 5th July 2018.

This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th July 2018 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd July. In year interest will be charged if payment is made late. Penalties also apply.

Tuesday 31 Second payment on account 2017/18 due.

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.

The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2018. Interest is charged on any late payments.

If we have already dealt with this matter on your behalf you need take no action.