TT79: HMRC Spring/Summer Deadlines

As we approach the busy season for filing returns with Her Majesty’s Revenue & Customs (HMRC) and Companies House, here is a summary to help you meet the deadlines.

April 2006

  • 6thA-Day and start of the new pensions regime. Also the start of the new tax year. Note that from this date a new version of form P46 must be used for new employees.
  • 19thFinal date for payment of PAYE and NIC for month ended 5 April 2006. Also date of payment for deemed salary tax and NIC for companies who need to comply with IR35. Interest will accrue on late payments, but if you are paying electronically then you have until 22nd April 2006
  • 1stCorporation tax due for small companies (i.e. those not obliged to make instalment payments) for the year ended 30 June 2005
  • 30thDue date for submitting forms CT600 (Corporation Tax Returns) for accounting periods ended 30 April 2005
  • 30thFiling deadline with Companies House for private companies’ statutory accounts to 30 June 2005
  • 30thFiling deadline for Plc companies’ statutory accounts to 30 September 2005

May 2006

  • 3rdForms P46 (car) to be submitted to notify the Inland Revenue of all company car changes in the quarter to 5 April 2006
  • 19th2005/06 payroll and CIS forms to be submitted for the year ended 5 April 2006

July 2006

  • 5thDeadline to reach PAYE Settlement Arrangement (‘PSA’) with the Inland Revenue on certain benefits in kind to 5 April 2006
  • 6thDeadline for forms P11D to report all benefits not covered by the PSA (above) to 5 April 2006
  • 19thClass 1A NIC due on forms P11D for 2005/06
  • 31stIncome tax 2nd payment on account due for 2005/06 (based on estimate from 2004/05 Income Tax Return)
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