Tax and accounts timeline

Tax and accounts timeline

 

Updated 28/03/2024

Tax & Accounts Timeline

With the end of the tax year approaching, we thought it would be useful to outline the sequence of events with regard to the Payroll end of year, Self Assessment and other Company Returns along with an explanation of the forms:

P60 – annual pay statement for each employee on the payroll at 5 April (leavers during the year should refer to their P45 for pay and tax information)

P11D – declaration of expenses reimbursed along with anything considered to be a benefit in kind e.g. private medical insurance

P11Db – form to calculate the liability due on benefits in kind

Class 1a NIC – employer NI due on benefits in kind

Payroll Year End

Date

Email details

Action

Early April

4th Quarter Payroll email will be sent to all clients with a payroll

Please check the details in the email, and ensure that you make your final PAYE and NIC payment by 19 April (22nd if paying electronically)

Mid April to May

Form P60 will be generated for all clients with a payroll at 5 April.  You will also receive a P11D checklist from our Workflow system to notify us of any items that should be reported on Form P11D

Give a copy of the P60 to each employee by 31 May.

Review the P11D information request document in Workflow, and complete the P11D checklist with any relevant information.

Mid May to July

You will receive the prepared P11D  and Class 1A NIC declaration (P11Db) via our Workflow system. Forms P11D and P11D(b) must be submitted to HMRC by 6 July . Penalties will be charged by HMRC for late returns.

Please review the documents and sign Form P11D(b).  You should ensure any Class 1A NIC liability indicated on the P11D(b) is paid by 19 July (22nd if paying electronically).

By the end of April

You will receive an email confirming your payroll has been rolled over into the new tax year.

Please let us know if any of the details are incorrect.

 

Self Assessment Process Tax Year ended 5 April

You will receive an email via Workflow regarding your Self Assessment Tax Return for the tax year ended 5 April in May / June.  We do not commence the Self Assessment Return process until this time to allow for the completion of the payroll end of year filings. For more information on self assessment and taxation please see here

Company Confirmation Statement

Your company’s confirmation statement is required at the anniversary date of the formation of the company (or at the anniversary date of the last return made if applicable).  We will send out an email shortly before the anniversary date.  As there is a limited 2 week window in which to submit this return, we should be grateful if you would deal with this promptly upon receipt.

Company Annual Accounts and Corporation Tax Return

We will send an email via Workflow around six weeks after the company year end requesting the relevant information required to prepare your accounts and related Corporation Tax Return.  Your prompt response to such requests is appreciated to ensure we are able to turn around your draft accounts within a reasonable timeframe.

If you have any queries upon receipt of any of the emails detailed above, please do not hesitate to contact us.

 

 

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