Key PAYE Dates27/04/2010

19th or 22nd of every month: 19th is the deadline for payment of monthy PAYE and NIC by conventional means and 22nd if paying by electronic means.Where payment dates fall on a weekend or a Bank Holiday, you should ensure that the payment reaches the Revenue prior to the deadline date, you do not get an extra day or two because of weekends or Bank Holidays.

3rd May: Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 April).

19th May: Deadline date for employers to submit P35 and P14s to tax office. Must be submitted online. Minimum penalty for being late = £100 per month for up to 50 employees or the amount of tax still due at 19 April.

31st May: The deadline for employers to supply P60s to employees. Also applies to pension payers.

5th July: Last date for agreeing your PAYE Settlement Agreement for 2008-09 (if any).

5th July: Deadline for employers to submit P11Ds and P9Ds to the tax office and provide copies to employees. Penalties can start at £300 per form for being late. Deadline for submitting form 42 or other relevant form to report share-related benefits provided to employees.

19th July: Deadline for submission of Form P11d(b). Penalty for being late is £100 per month for up to 50 employees. Penalty cannot be more than the amount of Class 1A National Insurance payable.

19th or 22nd July: 19th is the deadline for payment of outstanding Class 1A NICs for tax year ended 5 April if paying conventially or 22nd if paying by approved electronic payment methods.

2nd August: Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 July).

19th or 22nd October: Deadline for payment of any PAYE Settlement Agreement for tax year ended 5 April by approved electronic methods (for non-electronic payments the deadline is 19 October).

2nd November: Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 October).

2nd February: Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 January).