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Payroll Deadlines for April and May 2008
May 3 - This is the date by which any changes to the provision of company cars in the three months to April 5 must be reported using form P46(Car).
May 5 - This is the final day of tax month 1. Tax and NICs etc for payments made in the tax month to May 5 are due for payment to the Accounts Office by May 19, or by May 22 if paid electronically.
May 19 - For employers required to pay tax and NICs etc to the Accounts Office monthly, this is the deadline for payment to be received by the Accounts Office, unless made electronically.
May 19 - This is the deadline date for filing, in paper form or electronically,
- form P14 End of Year Summary
- form P35 Employer Annual Return
- form 38A Supplementary Return
May 22 - For employers required to pay tax and NICs to the Accounts Office monthly, this is the deadline for electronic payments to be cleared into the HMRC bank account. Payments through BACS must be initiated by May 20 at the latest.
May 26 - The date after which non-receipt by the HMRC of year-end returns P14s, P35 and P38A will automatically result in late-filing penalties.
May 31 - This is the deadline for issuing P60s to qualifying employees.
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