Below are some of the most important HM Revenue & Customs tax dates and deadlines for employers and individuals which arise during the 2014-15 tax year:
Date |
Deadline / action required |
6 April 2014 |
First day of 2014-15 tax year |
31 May 2014 |
Deadline for issuing P60s to employees for 2013-14 |
6 July 2014 |
Deadline for filing forms P9D, P11D & P11D(b) in relation to employee benefits for 2013-14 |
6 July 2014 |
Last date to provide forms P9D & P11D to relevant employees |
19 July 2014 |
Postal payments of employer Class 1A National Insurance Contributions for 2013-14 must reach HMRC Accounts Office |
22 July 2014 |
Electronic payment of employer Class 1A National Insurance Contributions for 2013-14 must reach HMRC bank account |
31 July 2014 |
Second self assessment payment on account due for 2013-14 tax year |
5 October 2014 |
Individuals must notify HMRC of new sources of taxable income arising during 2013-14 where a Tax Return has not been received |
31 October 2014 |
Deadline for PAPER submission of Self Assessment tax returns for 2013-14 |
31 January 2015 |
Deadline for ONLINE submission of Self Assessment tax returns for 2013-14 |
31 January 2015 |
Deadline for paying the balance of any tax due for 2013-14 |
31 January 2015 |
First self assessment payment on account due for 2014-15 |
31 January 2015 |
Capital gains tax due for 2013-14 |
5 April 2015 |
Last day of the 2014-15 tax year |