Financial Calendar - Payroll Calendar

What the important dates in the financial year?

The financial year runs from 06 April every year (finishing on 05 April the following year), and throughout this time there are various dates and deadlines that it is important for all employers to remember. The dates listed below are some of the important dates in the financial year 2008-2009:

  • 05 April – financial year ends. Employers need to start finalising employees’ P11 forms and collate the figures for your Employer Annual Return (forms P14 and P35)
  • 18 April – final deadline for posted PAYE tax and Class 1 NICs to be received by HMRC
  • 22 April – final deadline for electronically transferred PAYE tax and Class 1 NICs to have cleared into HMRC’s bank
  • 19 May – final deadline for Employer Annual Return forms P14s and P35
  • 31 May – final deadline for P60 End of Year Certificate
  • 06 July – final deadline for expenses and benefits forms P11D, P9D and P11D(b) 
  • 18 July – final deadline for posted Class 1A NICs to be received by HMRC
  • 22 July – final deadline for electronically transferred Class 1A NICs to have cleared into HMRC’s bank
  • 18 October – final deadline for posted tax and Class 1B NICs to be received by HMRC
  • 22 October – final deadline for electronically transferred tax and Class 1B NICs to have cleared into HMRC’s bank


There are also some generic dates which employers would find it useful to keep track of:

  • Early February – expect to receive your Employer Annual Return, form P35
  • Early February – deadline for HMRC to receive Forms P46(Car) for the previous quarter
  • February – employers receive Employer Bulletin
  • Mid March – Budget Day
  • 06 April – employers need to ensure they have made all necessary changes to employees’ tax codes for the coming year
  • April – employers receive Employer Bulletin
  • Early May – deadline for HMRC to receive Forms P46(Car) for the previous quarter
  • Mid May – deadline for Employer’s year end PAYE returns to be filed
  • End of May – deadline to give employees P60 forms for previous year
  • Early July – deadline for agreeing PAYE Settlement Agreements for the previous year (if applicable)
  • Early July – deadline to give employees P9D and P11D forms
  • Early August – deadline for HMRC to receive Forms P46(Car) for the previous quarter
  • October – employers receive Employer Bulletin
  • Early November – deadline for HMRC to receive Forms P46(Car) for the previous quarter

 

Section 5 - Benefits