Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Business Calendar - (internal use only)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

 

September 2018 {#september2018}  
   
All month Payment reminders to employers
All month Late file generic notifications issued electronically to employers / agents when a payment date, within the Full Payment Submission (FPS), is earlier than the receipt date of the FPS
All month RTI512 Notice of amended penalty assessment and RTI513 Notice of penalty cancellation, issued to employers who have appealed a filing penalty.
All month RTI502 Notice of amended penalty assessment and RTI503 Notice of penalty cancellation, issued to employers who have appealed a late payment penalty.
All month Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
03-09-18 to 07-09-18 Quarterly run of RTI511 Notice of penalty assessment. Issued to schemes who have sent a late FPS or not sent enough FPS for Q1 2018-19.
Penalties are created monthly, the notice is issued quarterly.    
  05-09-18 to 10-09-18 Late payment penalties RTI 501 / RTI 509  Quarter 1 2018-19
  12-09-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
  19-09-18 Postal payments for non-electronic payment of tax / NIC for month ended 5 September to reach the Accounts Office by this date
  22-09-18 Electronic payment of tax / NIC for month ended 5 September must clear into the HMRC bank account by this date
  Last working day of the month Overpayment letters (RTI201) issued to employers

 

October 2018 {#Oct2018}  
   
All Month Payment reminders to employer
All Month Late file generic notifications issued electronically to employers / agents when a payment date, within the Full Payment Submission (FPS), is earlier than the receipt date of the FPS
All Month RTI512 Notice of amended penalty assessment and RTI513 Notice of penalty cancellation, issued to employers who have appealed a filing penalty.
All Month RTI502 Notice of amended penalty assessment and RTI503 Notice of penalty cancellation, issued to employers who have appealed a late payment penalty.
All Month Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
12-10-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
12-10-18 Employer Bulletin issue 74 published and e-alert broadcast
19-10-18 Postal payments for non-electronic payment of tax / NIC for month / quarter ended 5 October to reach the Accounts Office by this date
19-10-18 Postal payments for non-electronic payment of tax and Class 1B NIC due in respect of 2017-18 (PSA) to reach the Accounts Office by this date
22-10-18 Electronic payment of tax / NIC for month / quarter ended 5 October must clear into the HMRC bank account by this date
22-10-18 Electronic payment of tax and Class 1B NIC due in respect of 2017-18 PAYE Settlement Agreement (PSA) must clear into the HMRC bank account by this date
22-10-18 Agent Update issue 68 available on the HMRC website
24-10-18 Quarter 3 RTI paper filers care and support mailing
Last working day of the month Overpayment letters (RTI201) issued to employers

 

November 2018 {#November2018}  
   
All month Payment reminders to employers
All month Late file generic notifications issued electronically to employers / agents when a payment date, within the Full Payment Submission (FPS), is earlier than the receipt date of the FPS
All month RTI512 Notice of amended penalty assessment and RTI513 Notice of penalty cancellation, issued to employers who have appealed a filing penalty.
All month RTI502 Notice of amended penalty assessment and RTI503 Notice of penalty cancellation, issued to employers who have appealed a late payment penalty.
All month Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
03-11-18 P46(Car)(2016) for quarter ended 5 October 2018
12-11-18 to 16-11-18 Quarterly run of RTI511 Notice of penalty assessment. Issued to schemes who have sent a late FPS or not sent enough FPS for Q2 2018-19. 
Penalties are created monthly, the notice is issued quarterly.    
  12-11-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
  12-11-18 P11D(b) first interim penalties issued from this date for outstanding 2017-18 Class 1A NIC Returns
  19-11-18 Postal payments for non-electronic payment of tax / NIC for month ended 5 November to reach the Accounts Office by this date
  22-11-18 Electronic payment of tax / NIC for month ended 5 November must clear into the HMRC bank account by this date
  Last working day of the month Overpayment letters (RTI201) issued to employers

 

December 2018 {#December2018}  
   
All month Payment reminders to employers
All month Late file generic notifications issued electronically to employers / agents when a payment date, within the Full Payment Submission (FPS), is earlier than the receipt date of the FPS
All month RTI512 Notice of amended penalty assessment and RTI513 Notice of penalty cancellation, issued to employers who have appealed a filing penalty.
All month RTI502 Notice of amended penalty assessment and RTI503 Notice of penalty cancellation, issued to employers who have appealed a late payment penalty.
All month Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
05-12-18 to 10-12-18 Late payment penalties RTI 501/RTI 509 Quarter 2 2018-19
09-12-18 Agent Update issue 69 available on the HMRC website
12-12-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns.
16-12-18 Employer Bulletin issue 75 published and e-alert broadcast
19-12-18 Postal payments for non-electronic payment of tax / NIC for month ended 5 December to reach the Accounts Office by this date
22-12-18 Electronic payment of tax / NICs for month ended 5 December must clear into the HMRC bank account by this date
Last working day of the month Overpayment letters (RTI201) issued to employers