HB Accountants

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

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 payment is 22 April 2008.

This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS. The contractor's monthly return showing details of payments made to subcontractors must also be filed by 19 April 2009.

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 payment is 22 April 2008.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.  The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit in kind.

This deadline is relevant to employers and contractors. There is a period of grace of one week from the filing deadline.

There are penalties for employers who fail to submit year end PAYE returns for 2008/09 (£100 for each 50 employees concerned). Employers who are large or medium, having in excess of 50 employees are required to file their end of year returns electronically. Failure to do so will result in higher penalties for failing to file electronically.

Tax free incentive payments are available to reward small employers who file electronically.

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

The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 May 2009.

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 payment is 22 May 2009.

This deadline is relevant to employers. Forms P60 must be provided to employees showing details of their earnings, income tax, NI, student loan deductions and any other appropriate information for the year ended 5 April 2009.

This deadline is relevant to employers who have made PAYE deductions from their employee's salaries and to contractors who have paid subcontractors under the CIS. The contractor's monthly return showing details of payments made to subcontractors must also be filed by 19 June 2009.

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 payment is 20 June 2009.

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 5th July 2009.

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 employer only class 1A NI liability.

This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2008/09.

This deadline is relevant for employers who have provided their employees with benefits for 2008/09. These benefits should have been reported by the 6 July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b).

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19th July 2009.

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 payment is 22 July 2008.

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 payment is 22 July 2009.

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 and any capital gains tax liabilities. There is an additional penalty imposed on 31 July 2009 if your return for 2007/08, which was due for submission by 31 January 2009, has still not been submitted.

Second 5% surcharge on any 2007/08 outstanding tax due on 31 January 2009 still remaining unpaid The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2008 was due for payment by 31 January 2009. Where any of the liability is still outstanding a 5% surcharge will be added to the outstanding liability. Interest is charged on any late payments. The second payment on account in respect of income tax and any class 4 NI is also due for payment by 31 July 2009.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 August 2009.

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 payment is 21 August 2009.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 September 2009.

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 payment is 22 September 2009.

This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5 April 2009 but who believe they have received income or capital gains which will result in a tax liability. Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31 January 2010.

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5 April 2009.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 October 2009.

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 payment is 22 October 2009.

This deadline is relevant to small employers 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 payment is 22 October 2009

This deadline is relevant to individuals who need to complete a self assessment tax return for 2008/09 and wish to file the return in a paper form. Self assessment returns submitted after this date must be submitted electronically.

This deadline is relevant for those individuals who complete a paper self Assessment tax return and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the year 2010/11.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.

The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.

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 payment is 20 November 2009.

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 payment is 22 December 2009.

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by an adjustment to your tax code for the year 2010/11.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 January 2010.

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 payment is 22 January 2010.

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 payment is 22 January 2010.

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 and any capital gains tax liabilities. There is a penalty of up to £100 if your return is not submitted on time.

The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2008 is due for payment by 31 January 2010. Where the payment is made late interest will be charged.

The first payment on account in respect of income tax and any class 4 NI is also due for payment by 31 January 2010.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car.

The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 Feburary 2009.

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 payment is 22 February 2010.

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 and Class 4 NI liabilities and any capital gains tax.

The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5 April 2009 was due for payment by 31 January 2010. Where the payment is made late interest will be charged. If the payment is made after 28 February 2010 a surcharge of 5% will be added to the outstanding liability.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by 19 March 2009.

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 payment is 22 March 2010.

The final deadline of 5 April 2009 is relevant to individuals who have not considered year end tax planning issues. These issues include:

• utilising your annual capital gains tax exemption
• utilising your annual inheritance tax exemption for gifts
• utilising your annual Individual Savings Account investment limit
• making additional pension contributions for 2009/10.

Please do get in touch if you would like any further advice on these or any other issues.

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

Where the payment is made electronically the deadline for receipt of payment is 22nd April 2010. Penalties may apply if payment is made late. 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.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd April 2010. Penalties may apply if payment is made late.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit in kind.

This deadline is relevant for employers and contractors. Penalties will be charged at a rate of £100 per 50 employees for each month or part month that the return is late. Tax free incentive payments are available to reward small employers who file electronically.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 21st May 2010. Penalties may apply if payment is made late.

This deadline is relevant to employers. Forms P60 must be provided to employees showing details of their earnings, income tax, NI, student loan deductions and any other appropriate information for the year ended 5 April 2010.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd June 2010. Penalties may apply if payment is made late.

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.

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 employer only class 1A NI liability.

This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2009/10.

This deadline is relevant for employers who have provided their employees with benefits for 2009/10. 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 payment is made electronically the deadline for receipt of payment is 22nd July.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd July 2010. Penalties may apply if payment is made late.

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 payment is 22nd July 2010.

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 and any capital gains tax liabilities. There is an additional penalty imposed on 31st July 2010 if your return for 2008/9, which was due for submission by 31st January 2010, has still not been submitted.

The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5th April 2009 was due for payment by 31st January 2010. Where any of the liability is still outstanding a 5% surcharge will be added to the outstanding liability. Interest is charged on any late payments. The second payment on account in respect of income tax and any class 4 NI is also due for payment by 31st July 2010.

This deadline is relevant to employers. Forms P60 must be provided to employees showing details of their earnings, income tax, NI, student loan deductions and any other appropriate information for the year ended 5 April 2010.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 20th August 2010. Penalties may apply if payment is made late.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd September 2009/10. Penalties may apply if payment is made late.

This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2010 but who believe they have received income or capital gains which will result in a tax liability. Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31st January 2011.

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2010. Where the payment is made electronically the deadline for receipt of payment is 22nd October 2010.

This deadline is relevant to small employers 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 payment is 22nd October 2010. Penalties may apply if payment is made late.

This deadline is relevant to individuals who need to complete a self assessment tax return for 2009/10 and wish to file the return in a paper form. Self assessment returns submitted after this date must be submitted electronically.

This deadline is relevant for those individuals who complete a paper self assessment tax return and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2011/12.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.

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 payment is 22nd November 2010. Penalties may apply if payment is made late.

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 payment is 22nd December 2010. Penalties may apply if payment is made late.

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment of up to £2,000 only, you may request that HMRC collect any tax outstanding by making an adjustment to your tax code for the year 2011/12.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 21st January 2011. Penalties may apply if payment is made late.

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 payment is 21st January 2011. Penalties may apply if payment is made late.

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 and any capital gains tax liabilities. There is a penalty of up to £100 if your return is not submitted on time. The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5th April 2010 is due for payment by 31st January 2011. Where the payment is made late interest will be charged. The first payment on account in respect of income tax and any class 4 NI is also due for payment by 31st January 2011.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd February 2011. Penalties may apply if payment is made late.

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 and Class 4 NI liabilities and any capital gains tax. The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5th April 2010 was due for payment by 31st January 2011. Where the payment is made late interest will be charged. If the payment is made after 28th February 2011 a surcharge of 5% will be added to the outstanding liability.

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. The contractors' monthly return showing details of payments made to subcontractors must also be filed by today. 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 payment is 22nd March 2011 Penalties may apply if payment is made late.

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 and Class 4 NI liabilities and any capital gains tax. The balance of any outstanding income tax, class 4 NI and capital gains tax for the year ended 5th April 2010 was due for payment by 31st January 2011. Where the payment is made late interest will be charged. If the payment is made after 28th February 2011 a surcharge of 5% will be added to the outstanding liability.