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Important Business Dates
 
22011

5th April 2011
End of tax year. Cut-off for income and gains between 2010/11 and 2011/12
19th April
IR35 tax due
19th April
Employers pay PAYE for quarter or month March 2011, cheque to reach accounts office
22nd April
PAYE electronic payment deadline: funds to clear HMRC's bank account
3rd May
Employers submit P46(car) form showing quarter's changes to company cars
19th May
Employers submit 2010/2011 year end returns to revenue: P14, P35, P38, P38A
19th May
Employers pay PAYE for month April 2011
20th May
PAYE electronic payment deadline (where 22 is a weekend, must clear Friday)
31st May
Employers send 2010/11 P60 to employees
19th Jun
Employers pay PAYE for month May 2011
22nd Jun
PAYE electronic payment deadline
5th Jul
Deadline for Tax Credit claim to commence from start of 2011/12; agree 2010/11 PAYE Settlement Agreement
6th Jul
Employers send P9D, P11D and Form 42 share scheme returns to HMRC; P9D, P11D to employees
19th Jul
Employers pay class 1A NIC for 2010/11
19th Jul
Employers pay PAYE for quarter or month June 2011
22nd Jul
PAYE electronic payment deadline
31st Jul
Deadline for payment of second instalment of 2010/11 tax. Revise existing Tax Credit claim
1st Aug
If 2009/10 tax return not filed, further £100 penalty
2nd Aug
Employers submit P46(car) form showing quarter's changes to company cars
19th Aug
Employers pay PAYE for month July 2011
22nd Aug
PAYE electronic payment deadline
19th SepEmployers pay PAYE for month August 2011
22nd Sep
PAYE electronic payment deadline
30th Sep
Deadline for traders to claim VAT incurred in other EU member states in calendar year 2010
1st Oct
Corporation Tax payday for companies with 31 December 2010 year end
5th Oct
Deadline for notifying HMRC if income tax or CGT is due for 2010/11 and no tax return received
19th Oct
Employers pay PAYE for quarter or month September 2011, also PAYE Settlement Agreement for  2010/11
21st Oct
PAYE electronic payment deadline
31st Oct
Last day to file 2010/11 SA return on paper
2nd Nov
Employesr submit P46(car) form showing quarter's changes to company cars
19th Nov
Employers pay PAYE for month October 2011
22nd Nov
 PAYE electronic payment deadline
19th Dec
 Employers pay PAYE for month November 2011
22nd Dec
 PAYE electronic payment deadline
30th Dec
 File 2010/11 SA return online to take advantage of Revenue calculation and coding out of employment income tax underpayments up to £2,000
31st Dec
Corporation tax filing deadline for companies with 31 December 2010 year end
1st Jan 2012
Corporation tax payday for companies with 31 March 2011 year end
19th Jan
Employers pay PAYE for quarter or month Dec 2011
20th Jan
PAYE electronic payment deadline
31st Jan
Online filing deadline for 2010/11 income tax and CGT return. deadline for payments to avoid interest. Companies affected by IR35 to file finalised P14 for 2010/11
2nd Feb
 Employers submit P46(car) form showing quarter's changes to company cars
19th Feb
 Employers pay PAYE for month January 2012
22nd Feb
 PAYE electronic payment deadline
 1st Mar
 Deadline for payment of balance of 2010/11 tax to avoid late payment penalty
 19th Mar
Employers pay PAYE for month February 2012
 22nd Mar
 PAYE electronic payment deadline
31st Mar
 Corporation tax filing deadline for companies with 31 March 2011 year end