This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Penalties may also apply if any payments have been made late throughout the tax year.
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.
Where the payment is made electronically the deadline for receipt of cleared payment is Thursday 18th April 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Monday 22nd April. In year interest will be charged if payment is made late. Penalties also apply.
This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.
Where the payment is made electronically the deadline for receipt of cleared payment is Thursday 18th April 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Monday 22nd April. In year interest will be charged if payment is made late. Penalties also apply.
This is the last day by which your final Full Payment Summary (FPS) for the 2018/19 tax year should be sent to HMRC.
You will not be able to file an FPS relating to 2018/19 after 19th April. If you need to make an amendment or correction to the details reported on a 2018/19 FPS you will need to submit an Earlier Year Update (EYU).
Please be aware that if we deal with the payroll on your behalf that we will ensure that this matter is dealt with on a timely basis.