| April
2003 |
5
End of tax year. Cut-off for income and gains between
2002/03 and 2003/04.
19
Employers pay PAYE for quarter or month March
2003.
19
"IR35" tax due. |
| May |
3
Employers submit P46(car) form showing quarter's changes to company
cars.
19
Employers pay PAYE for month April 2003.
19
Employers submit 2002/03 year end returns to Revenue: P14, P35, P38.
P38A.
31
Employers send 2002/03 P60 to employees. |
| June |
19
Employers pay PAYE for month May 2003. |
| July |
5
Deadline for Tax Credit claim to commence from start of 2003/04.
6
Employers send P9D and PI I D returns to Revenue. P I I D to employees.
19
Employers pay PAYE for quarter or month June 2003. 19 Employers pay
class IA NIC for 2002/03.
31
Deadline for payment of second instalment of 2002/03 tax. |
| August |
2
Employers submit P46(car) form showing quarter's changes to company
cars.
19
Employers pay PAYE for month July 2003. |
| September |
19
Employers pay PAYE for month August 2003.
30
File 2002/03 return to take advantage of Revenue calculation and coding
out of Schedule E underpayments. |
| October |
1
Corporation tax payday for companies with 31 December 2002 year end.
19
Employers pay PAYE for quarter or month September 2003. |
| November |
2
Employers submit P46(car) form showing quarter's changes to company
cars.
19
Employers pay PAYE for month October 2003. |
| December |
19
Employers pay PAYE for month November 2003.
31
Corporation tax filing deadline for companies with 31 December 2002 year
end. |
| January
2004 |
I
Corporation tax payday for companies with 31 March 2003 year end.
19
Employers pay PAYE for quarter or month December
2003.
31
Filing deadline for 2002/03 income tax and CGT return. Deadline for
payments to avoid interest. Companies affected by IR35 to file finalised
P14 for 2002/03. |
| February |
2
Employers submit P46(car) form showing quarter's changes to company
cars.
19
Employers pay PAYE for month January 2004.
28
Deadline for payment of balance of 2002/03 tax to avoid surcharge. |
| March |
19
Employers pay PAYE for month February 2004.
31
Corporation tax filing deadline for companies with 31 March 2003 year
end. |
