IR35 - Important dates

19 April 2011

The deadline for calculating the income from work caught by IR35 in 2010/11, the remuneration drawn in respect of that work, and the payment to HM Revenue & Customs of the appropriate amounts of income tax and primary and secondary Class 1 NICs. A provisional payment may be made, if you cannot calculate the final figure by 19 April, although interest will be charged until on any underpaid balance.

19 May 2011

The deadline for filing forms P14 and P35. If your payment on 19 April included a provisional 'IR35 payment', this should be made clear on the P35.

31 January 2012

The final deadline for providing accurate figures and payment of any balance of PAYE tax and NICs. Penalties, in addition to interest, will be charged if any balance of the 2010/11 IR35 payment remains outstanding after 31 January 2012.

19 April 2012

The final deadline for providing accurate figures and payment of any balance of PAYE tax and NICs. Penalties, in addition to interest, will be charged if any balance of the 2011/12 IR35 payment remains outstanding after 31 January 2012.

19 May 2012

The deadline for filing forms P14 and P35. If your payment on 19 April included a provisional 'IR35 payment', this should be made clear on the P35.