PART 1: DATES, DEFINITIONS AND OBLIGATIONS
Quarterly return dates
April 19th or 22nd *
Small employers’ payments due - quarter ending 5.4.21
May 3rd COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS P46 (Car)^ returns due quarter ending 5.4.21 July 19th or 22nd* Small employers’ payments due - quarter ending 5.7.21 August 2nd P46 (Car) returns due - quarter ending 5.7.21 October 19th or 22nd * Small employers’ payments due - quarter ending 5.10.201 November 2nd P46 (Car) returns due - quarter ending 5.10.21 January 19th or 22nd * Small employers’ payments due - quarter ending 5.1.212 February 2nd P46 (Car) returns due - quarter ending 5.1.22 April 19th or 22nd * Small employers’ payments due - quarter ending 5.04.212 May 3rd P46 (Car) returns due - quarter ending 5.4.22 * Date dependent on payment method chosen (see above). ^ Employers using voluntary payrolling of company cars will not be required to submit the P46(Car).
See also small business section for calculation of £1,500 threshold. Note that presently it is still not clear if the Apprenticeship levy can legitimately be paid quarterly.
RTI deadlines No printing, copying or reproduction permitted. Full Payment Submission (FPS) Employer Payment Summary (EPS) On or before date of payment¹ 20th of the current tax month - 19th of the following tax month Final EPS/FPS 19th April Earlier Year Update (EYU)² 20th April – 19th May (can be sent after 19th May but risks a penalty) ¹The FPS can occasionally be sent in later than the date of payment as long as it is received within three days of that date. ²The last EYU was for 2019/20.
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