Employers - the form filling starts here

If you are an employer the end of the tax year marks the start of the form-filling season! Here’s a reminder of important deadlines for sending information (and money!) to the Revenue.

19 April 2006 - Interest will run on any 2005/06 PAYE, NIC, student loan and CIS deductions not paid over by this date (22nd for electronic payments).

19 May 2006 - Employers’ year end returns (P35/P14) due for submission.

31 May 2006 - Employees must be provided with their P60 (certificate of pay and tax deducted).

6 July 2006 - Submission of P11Ds and P9Ds which show details of expenses paid and benefits provided to employees and directors. There is a penalty for submission of late or incorrect returns. Employees must also be given a copy of their P9D/P11D by this date.

19 July 2006 - Class 1A NIC for 2005/06 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payments.

19 October 2006 - PAYE settlement agreement liabilities for 2005/06 are due, together with Class 1B NIC. Interest runs from this date on late payments.