April / May deadline dates

Date: April 3, 2013 Author: Claire Thomson Category: General Articles Payroll Articles RTI

For those of you still struggling with payroll yourselves, the following dates are critical

5/6th April 2013

End of tax year 2012/13 and start of tax year 2013/14.

Employers directed to start submitting RTI returns online to HMRC from the start of2013/14 cannot submit any RTI return before 6am on 6 April.

19th April 2013

Tax month 12 payments to HMRC by cheque must reach HMRC by this date.

Last date for any outstanding postal payments of PAYE and Class 1 NICs for 2012/13 to reach HMRC. Interest will be charged on any payments for 2012/13 received after this date.

Latest date by which an employer in the RTI pilot can send a final Full Payment Submission or Employer Payment Summary for the tax year 2012/13 to HMRC.

22nd April 2013

Tax month 12 electronic payments must clear HMRC bank account by this date.

Last date for any outstanding electronic payments of PAYE and Class 1 NICs for 2012/13 to clear the HMRC bank account.

Interest will be charged on any payments for 2012/13 received after this date.

3rd May 2013

Forms P46(Car) for the quarter ended 5 April should reach HMRC by this date.

17th May 2013

Tax month 1 payments to HMRC by cheque must reach HMRC by this date (the 19th is a Sunday).

19th May 2013

Latest date by which HMRC must receive a form P14/P35 return for the tax year 2012/13 from an employer NOT in the RTI pilot.

22nd May 2013

Tax month 1 electronic payments must clear HMRC bank account by this date (note there is a new bank account that must be used by all employers for remittances due from tax month 1 onwards).

31st May 2013

Latest date by which an employee employed at 5th April 2013 must receive their form P60 (applies to all employers regardless of whether or not they send HMRC online RTI data).

 

We will endeavour to update this information on a regular basis, but no promises!