Key Date Reminders

Tax Deadlines 2012/13

05 April
End of 2011/12 tax year

19 April
Final payment of PAYE and NIC liabilities for 2011/12

Final month CIS return due for month ending 5 April 2012 (These are due monthly by 19th of month)

19 May
Submission of P35 and P14's to HMRC

31 May
Copy of P60’s to employees

06 July
Submission of P11D(b) and P11D's to HMRC

Copy of P11D's to employees

Submission of Form 42 to HMRC. To include appropriate shares issued to and transferred to/from directors and employees

19 July
Due date for payment of Class 1A NIC

31 July
Due date for second personal tax payment on account for 2011/12

An additional penalty of £100 imposed if tax return for 2010/11 remains outstanding

A further surcharge of 5% if personal tax remains outstanding from 31 January 2012

31 October
Submission of 2012 tax return in paper form

30 December
Submission of 2012 tax return electronically, if tax is to be collected in next year's coding notice

31 January
Last date for submission of the 2012 personal tax return in electronic form only

If return not submitted by this date a penalty of £100 will be imposed

Due date for 2011/12 balancing personal tax payment

Due date for first personal tax payment on account for 2012/13

28 February
5% surcharge imposed if personal tax still remains outstanding from 31 January 2013