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Annual PAYE and NIC tax deadlines for small businesses

October 6, 2011

The table below highlights some of the key dates to look out for when returning paperwork to HMRC. Chances are, your accountant will be well aware of all tax deadlines, however business owners are ultimately responsible for ensuring that tax liabilities are paid on time.

Some deadlines relating to VAT, annual company accounts (for limited companies), and your Annual Return (for limited companies), will be unique to your own business, so they are not listed listed here.

This table only includes annual deadlines. You can find out more about the deadlines for monthly/quarterly PAYE and NICs at the HMRC site.

You may have several extra days to pay your liabilities beyond the dates listed below if you pay electronically rather than via cheque.

Annual Tax Deadlines

19th April – Outstanding PAYE and Class 1A National Insurance Contributions (NIC) payment for previous tax year to reach HMRC.

19th May – Last date to file Employers’ Annual Return – Forms P14 and P35

31st May – Latest date to provide P60 to each of your employees if you have any (for the previous tax year)

6th July – Where relevant, forms P11D, P11D(b) and P9D to be returned to HMRC. Forms P11D and P9D to be issued to all relevant employees.

19th July – Class 1A NIC payment for previous tax year to reach HMRC.

31st July – Second self assessment payment on account to be made (if relevant)

31st October – Paper personal tax return (to 5th April) to be submitted to the HMRC if you want them to work out your tax liability for you.

31st January – Deadline for paper and online self-assessment tax returns, including full payment to be made. First payment on account to be made (if relevant).

Further Resources

You should always seek advice, or check with your accountant before filing tax documentation with HMRC – especially if you’re doing so for the first time.

You might also be interested in our guide to the main HMRC payroll forms for small businesses.

You can find out more about self-assessment deadlines and penalties here.