Data Protection
DEADLINE DATES for 2021/22
April 6th
2021/22 tax year commences
April 19th COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Final date for tax year 2020/21 returns, i.e. final FPS or EPS* May 19th A final standard FPS or EPS sent after this date will incur a penalty May 31st P60s to employees (in current employment at 5th April) July 6th P11D returns due for 2020/21 July 19th Class 1A NICs due for 2020/21 Sept. 30th Self-assessment returns for 2020/21 if HMRC calculating liability Oct. 19th Final date for settlement of 20120/21 PSA liability - Class 1B NICs Oct. 31st Final date for paper SA returns for 2020/21 to be sent Jan 31st 2020 SA returns due for 20120/21 if calculating own liability. *From April 2020 a new YTD FPS has been introduced to replace the Earlier Year Update and to allow for corrections to previous years payroll reporting. An EYU is still needed for corrections to tax years up to and including 2017/2018. Periodical Deadline Dates - Monthly • 19th: PAYE ‘non-electronic’ payments due to HMRC, contributions due to Occupational Pension Scheme and Stakeholder Pension Providers (once staging date for auto-enrolment duties takes place 19th moves to 22nd if paying electronically) and deductions to CSA/ CMS in respect of DEOs and DWP for DEAs • 22nd: PAYE ‘electronic’ payments due to HMRC for ‘large’ employers (those with over 250 employees in PAYE scheme) and voluntary payers from smaller schemes. Quarterly Contractors in the Construction Industry and all employers whose average monthly payments in respect of PAYE, NICs, subcontractor deductions, student loans and apprenticeship levy are less than £1,500 may remit their payments quarterly, on the following dates: No printing, copying or reproduction permitted. N.B. Where the due date falls on a weekend or bank holiday, payment must be cleared by the previous bank working day.
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