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CIS Registration

Key Dates

* 19 March 2014 – PAYE and NIC due for the month ended 5th March 2014.

5 April 2014 – Full Payment Submission (FPS) with year-end PAYE information must be made under Real Time Information (RT I) in place of form P35, which is no longer required.

6 April 2014 - Start of 2014/2015 tax year.

14 April 2014 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2014.

* 19 April 2014 – PAYE and NIC due for the month ended 5th April 2014, including any due on deemed salaries under the IR35 rules. Submit Construction Industry Scheme Return for month ended 5th April 2014. Submission date for Employer Payment Summary (EPS), if you have not paid any employees in the final tax month of the 2013/14 tax year.

5 May 2014 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2012 to car and fuel benefits provided to employees.

* 19 May 2014 - PAYE and NIC due for the month ended 5th May 2014. Submit Construction Industry Scheme Return for month ended 5th May 2014.

31 May 2014 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2014.

* 19 June 2014 - PAYE and NIC due for the month ended 5th June 2014. Submit Construction Industry Scheme Return for month ended 5th June 2014.

6 July 2014 - Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2014. Relevant employees to be provided with copies of forms P11D and P9D.

6 July 2014 - Submission date for annual share scheme returns (form 42) for the year ended 5th April 2014.

14 July 2014 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2014.

* 19 July 2014 - PAYE and NIC due for the month ended 5th July 2014. Quarterly PAYE and NIC due for the quarter ended 5th July 2014 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5th April 2014. Submit Construction Industry Scheme return for the month ended 5th July 2014.

31 July 2014 - Second payment on account due in respect of 2013/14 personal tax. Second penalty of £100 applied where 2013 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2012/13 tax has not been settled in full by this date.

5 August 2014 - Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2014 to car or fuel benefits provided to employees.

* 19 August 2014 - PAYE and NIC due for the month ended 5th August 2014. Submit Construction Industry Scheme return for the month ended 5th August 2014.

* 19 September 2014 - PAYE and NIC due for the month ended 5th September 2014. Submit Construction Industry Scheme return for the month ended 5th September 2014.

5 October 2014 - Deadline for notifying HM Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2014.

14 October 2014 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2014.

* 19 October 2014 - PAYE and NIC due for the month ended 5th October 2014. Quarterly PAYE and NIC due for the quarter ended 5th October 2014 for qualifying small employers. Due date for payment of tax and class 1B NIC arising under a PAYE Settlement Agreement for the year ended 5th April 2014. Submit Construction Industry Scheme return for the month ended 5th October 2014.

31 October 2014 - Submission date for 2014 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2014).

5 November 2014 - Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2014 to car or fuel benefits provided to employees.

* 19 November 2014 - PAYE and NIC due for the month ended 5th November 2014. Submit Construction Industry Scheme return for the month ended 5th November 2014.

* 19 December 2014 - PAYE and NIC due for the month ended 5th December 2014. Submit Construction Industry Scheme return for the month ended 5th December 2014.

* 14 January 2015 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2014.

* 19 January 2015 - PAYE and NIC due for the month ended 5th January 2014. Quarterly PAYE and NIC due for the quarter ended 5th January 2014 for qualifying small employers. Submit Construction Industry Scheme return for the month ended 5th January 2014.

31 January 2015 - Final submission date for 2014 self-assessment Tax Returns (where these were issued by 31st October 2013 and are delivered electronically). Balancing payment due for 2013/2014 personal tax. First payment on account due in respect of 2014/2015 personal tax.

1 February 2015 - Penalty charged where 2014 self-assessment tax return was not filed on time.

5 February 2015 - Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2015 to car or fuel benefits provided to employees.

* 19 February 2015 - PAYE and NIC due for the month ended 5th February 2015.

* 19 March 2015 - PAYE and NIC due for the month ended 5th March 2015.

5 April 2015 – Full Payment Submission (FPS) with year-end PAYE information must be made under Real Time Information (RTI) in place of form P35, which is no longer required.

6 April 2015 - Start of 2015/2016 tax year.

* If you pay online, the deadline is extended to 22nd of that month. Both dates refer to when the money should arrive in HMRC's account.

For further information, or to arrange a meeting, please contact

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