Your personalised Payroll diary (Jul – Sep)

5 July 2018
Deadline for PAYE Settlement Agreement (PSA) for 2017-18.

6 July 2018
Deadline for filing forms P11 D, P11 D(b) for previous tax year and giving copies to employees.

6 July 2018
Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

19 July 2018
Quarterly payment PAYE remittance due. Class 1 A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5 April 2018.

22 July 2018
Final date for electronic payments to be cleared in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5 April 2018.

22 July 2018
Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 July 2018
2nd Payment on Account for 2018/18 due to HMRC.

19 August 2018
Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 August 2018
Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

19 September 2018
Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 September 2018
Deadline for electronic remittance of PAYE, NiCs and CIS to HMRC.

What you may have missed…

01 April 2018
New National Minimum Wage rates apply.

04 April 2018
Deadline to report gender pay gap (250 or more employees)

06 April 2018
Workplace pension contributions increase

Keep track of your legal obligations by visiting www.moorethompson.co.uk. For more information on any of the articles discussed in Payroll, contact one of our payroll & HR experts here.