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Important Annual Dates for Filing - VAT and PAYE/NICs

VAT Deadlines

  • Paper filing – VAT Return and payment must be received by HMRC by last day of the following month of the VAT Return period.
  • Online filing – VAT Return and payment must be received by HMRC by day seven of the second month following the last day of the VAT Return period.

Payroll Deadlines

Payment of monthly PAYE/NICs must be received to HMRC by:

  • Electronic Payment – to be cleared by HMRC’s bank account by the 22nd of  the following month (or the last working day before the 22nd of the following month.)
  • Postal Payment – to be received by HMRC by the 19th of  the following month (or the last working day before the 19th of the following month.)

Payment of quarterly PAYE/NICs must be received to HMRC by:

  • Electronic Payment – to be cleared by HMRC’s bank account: Quarter 1 by 22nd July, Quarter 2 by 22nd October, Quarter 3 by 22nd January and Quarter 4 by 22nd April (or the last working day before the 22nd of the applicable month.)
  • Postal Payment – to be received by HMRC: Quarter 1 by 22nd July, Quarter 2 by 22nd October, Quarter 3 by 22nd January and Quarter 4 by 22nd April (or the last working day before the 19th of the applicable month.)

Payment of Class 1A NICs must be received to HMRC by:

  • Electronic Payment – to be cleared by HMRC’s bank account by the 22nd July .
  • Postal Payment – to be received by HMRC by the 19th July.

Submission of payroll forms:-

  • 19 May: Last date for your P14 or substitutes, and P35 to reach your HMRC office.
  • 31 May: Last date for giving a form P60 to each employee who was working for you at 5 April.
  • 6 July: Last date for

  - form P9D and forms P11D or substitutes to reach your HMRC office

  - any return of Class 1A NICs on form P11D(b) to reach your HMRC office

  - giving a copy of form P9D, P11D or equivalent to each relevant employee

More Information

For more information please contact:

Gary Johnstone This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Or call us on 01224 625111.