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Key tax deadlines for July 2013

posted 2 Jul 2013, 09:28 by Richard White   [ updated 2 Jul 2013, 09:34 ]


Key tax deadlines for July 2013

  • 5th July - Last date for agreeing PAYE Settlement Agreements for 2013/13 (if any)
  • 6th July - Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees
  • 6th July - Deadline for filing forms P9D, P11D, P11D(b), or substitutes for the tax year ending 5th April 2013
  • 6th July - Last date to give form P9D and P11D to relevant employees
  • 19th July -Deadline for postal payments to reach HMRC Accounts Office for any outstanding Class 1A NICs for the tax year ending 5th April 2013
  • 22nd July - Final date for electronic payments to be cleared in HMRC's bank account for any outstanding Class 1A NICs for the tax year ending 5th April 2013
  • 31st July - Deadline for second Self Assessment payment on account for tax year ended 5th April 2013

Monthly repeat dates

Construction Industry Scheme (CIS) deadlines


Deadline for receipt of the contractor's monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of each month.

PAYE and Class 1 National Insurance Contribution Deadlines


Deadline for electronic payments to be cleared in HMRC's bank account for any PAYE and Class 1 NICs is the 22nd of each month.

Employment Payment Summary deadlines


Deadline for sending Employment Payment Summary (EPS) is before the date payment is due. i.e. before the 19th of each month/quarter. The EPS is used to notify HMRC that no payment is due, or of any amounts being recovered from payments.

Quarterly repeat dates

PAYE/NIC payment deadlines

Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter:
  • 1st Quarter - 19th July 2013
  • 2nd Quarter - 19th October 2013
  • 3rd Quarter - 19th January 2014
  • 4th Quarter - 19th April 2014
Cleared electronic payment must reach HMRC's bank account no later than the 22nd of each quarter:
  • 1st Quarter - 22nd July 2013
  • 2nd Quarter - 22nd October 2013
  • 3rd Quarter - 22nd January 2014
  • 4th Quarter - 22nd April 2014
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