Key Dates 2016-17

May 2016

3rd Quarterly submissions of P46 (car) for employees whose car and / or fuel benefit has changed in the quarter leading up to 5th April.

31st The last day to issue P60s to employees.

July 2016

5th The end of tax quarter and last date for agreeing your PAYE Settlement Agreement (if necessary) for previous tax year.

6th Last date for:

  • Expenses and benefits annual return forms, P9D, P11D(b) to reach HMRC.
  • Employers to give a copy of forms P9D and P11D to relevant employees.
  • Form 42 or other related forms (to report share-related benefits provided to employees) to reach HMRC.

22nd The last date to pay electronically any outstanding class 1A NICs payments for previous tax year (for non-electronic payments the deadline is 19th July).

31st Deadline for second Self Assessment payment on account for previous tax year.

August 2016

2nd Quarterly submissions of P46 (car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th July.

October 2016

5th End of tax quarter.

22nd Deadline for electronic payment of PAYE Settlement (if any) for previous tax year (For non-electronic payments the deadline is 19th October).

31st Deadline for the submission of paper Self Assessment Tax Return for previous financial year. Also if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2017/18 PAYE code.

November 2016

2nd Quarterly submissions of P46 (car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th October.

5th Date from which employers should expect a letter indicating their online filing and electronic obligations.

December 2016

30th Self Assessment Tax Return deadline if outstanding tax is less than £3,000 and is to be included in 2017/18 PAYE code.

January 2017

5th End of tax quarter.

31st Deadline for:

Online submission of Self Assessment Tax Return for the tax year ended 5th April 2016.

Paying 2015-2016 Self Assessment ‘balancing payment’.

First Self Assessment payment on account for 2016-2017.

February 2017

2nd Quarterly submissions of P46 (car) for employees whose car and or fuel benefit changed leading up to 5th January.

April 2017

5th The last day of the tax year.

6th The first day of your new tax year. Ensure that your employees’ tax codes are correct for your payroll and use the correct taxable pay tables after this date.

19th Final FPS (Full Payment Submission) must be made to HMRC under RTI for the previous tax year.

22nd The last date for any outstanding PAYE and Class 1 NIC payments for the previous tax year. Payments to be made by approved electronic payment methods (for non-electronic payments the deadline is 19th April).

Other Variable Dates

PAYE and Class 1 NIC Deadlines

The monthly payment of PAYE and Class 1 NICs by approved electronic methods is the 22nd of each month.