(In-Depth: ¶494-700)

Reporting deadlines

Forms

Date

Provision

Penalty provisions

P14, P35, P38 and P38A (non-real time employers only)

19 May following tax year

Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 73 and 74

TMA 1970, s. 98A

P60 (to employee)

31 May following tax year

Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 67

TMA 1970, s. 98A

P11D (and former P9D)

6 July following tax year

Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 85

TMA 1970, s. 98

P46 (Car)

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