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HMRC internal manual

PAYE Manual

Business Calendar - (internal use only)

The following Business Calendar provides information on anticipated dates for

  • Output to employers
  • Process operations
  • System releases

The calendar covers a 12 month period and includes information received up to the date of publishing. However, the dates in the future (6 months or more away) should be viewed as provisional only. The calendar will be updated when new information is available.

You should also be aware that items shown in the calendar may be affected by external influences, for example

  • Budget
  • Autumn Statement

When this happens we will publish a Newsboard to tell you when an expected output, process, or system release will not go ahead.

Employer Business Calendar

April 2017
May 2017
June 2017
July 2017
August 2017

September 2017

October 2017

November 2017

December 2017

January 2018

February 2018

March 2018

April 2017 {#april17}  
   
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.
04-04-17 to 06-04-17 Annual upgrade
04-04-17 to be confirmed ECS system release - and other systems
06-04-17 If needed - Tax Tables B to D (2017) and Calculator Tables (2017) should be used by employers from this date
09-04-17 NIB / IB / ESA increased
11-04-17 Budget mailing including P7X to unrepresented employers and e-alert
11-04-17 Employer Bulletin issue 65 published and e-alert broadcast
12-04-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
Mid April Bulk issue of forms P11D(b) commences and bulk issue of Payment booklet for 2017-18 completed
Mid to late April Bulk issue of Targeted Review Forms, R40, 575 and P87
19-04-17 Postal payments for non-electronic payment of tax / NIC for month / quarter / year ended 5 April to reach the Accounts Office by this date
22-04-17 Electronic payment of tax / NIC for month / quarter / year ended 5 April must clear into the HMRC bank account by this date
23-04-17 Agent Update issue 59 available on the HMRC website
25-04-17 Quarter 1 RTI paper filers care and support mailing
Last working day of the month Overpayment letters (RTI201) issued to employers

 

May 2017 {#may2017}  
   
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.
02-05-17 P46(Car)(2015) for quarter end 5 April 2017
02-05-17 P6 mailing starts
11-05-17 Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q4 2016-17. Penalties are created monthly, the notice is issued quarterly.
12-05-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
16-05-17 If needed - Tax Tables B to D (2017)(2) and Calculator Tables (2017)(2) should be used by employers from this date
16-05-17 Effective date of Budget tax codes
19-05-17 Postal payments for non-electronic payment of tax / NIC for month ended 5 May to reach the Accounts Office by this date
19-05-17 Filing deadline for submission of 2016-17 Employer Annual Returns (non RTI employers)
22-05-17 Electronic payment of tax / NIC for month ended 5 May must clear into the HMRC bank account by this date
23-05-17 To be confirmed Main issue of forms P6B commences
30-05-17 P60 for 2016-17 must be given by employers to those employees who were working at 5 April 2017
Last working day of the month Overpayment letters (RTI201) issued to employers

 

June 2017 {#june2017}  
   
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.
05-06-17 Late payment penalties RTI 501 Quarter 4 2016-17
12-06-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
17-06-17 Employer Bulletin issue 66 published and e-alert broadcast
19-06-17 Postal payments for non-electronic payment of tax / NIC for month ended 5 June to reach the Accounts Office by this date
20-06-17 Payment reminders for 2016-17 P11D(b)s for Class 1A NIC
22-06-17 Electronic payment of tax / NIC for month ended 5 June must clear into the HMRC bank account by this date
25-06-17 Agent Update issue 60 available on the HMRC website
Last working day of the month Overpayment letters (RTI201) issued to employers

 

July 2017 {#July2017}  
   
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.
06-07-17 Deadline for PAYE Settlement Agreement (PSA) for 2016-17 to be agreed
06-07-17 Filing deadline for 2016-17 forms P9D, P11D and P11D(b)
12-07-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
13-07-17 P11D(b) third interim penalties issued from this date for outstanding 2015-16 Class 1A NIC returns
19-07-17 Postal payments for non-electronic payment of 2016-17 Class 1A NIC to reach the Accounts Office by this date
19-07-17 Postal payments for non-electronic payment of tax / NICs for month / quarter ended 5 July to reach the Accounts Office by this date
22-07-17 Electronic payment of 2016-17 Class 1A NIC  must clear into the HMRC bank account by this date
22-07-17 Quarter 2 RTI paper filers care and support mailing
Last working day of the month Overpayment letters (RTI201) issued to employers

 

August 2017 {#august2017}  
   
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.
01-08-17 Clone data run segmentation counts of employees
01-08-17 P46(Car)(2016) for quarter ended 5 July 2017
05-08-17 Agent Update issue 61 available on the HMRC website
12-08-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
17-08-17 Employer Bulletin issue 68 published and e-alert broadcast
19-08-17 Postal payments for non-electronic payment of tax / NICs for month ended 5 August to reach the Accounts Office by this date
22-08-17 Electronic payment of tax / NIC for month ended 5 August must clear into the HMRC bank account by this date
Last working day of the month Overpayment letters (RTI201) issued to employers
 

 

September 2017 {#September2017}  
   
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.
05-09-17 to 10-09-17 Late payment penalties RTI 501 Quarter 1 2017-18
12-09-17 to 19-09-17 Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q1 2017-18.Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q1 2017-18.
Penalties are created monthly, the notice is issued quarterly.    
  12-09-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
  19-09-17 Postal payments for non-electronic payment of tax / NIC for month ended 5 September to reach the Accounts Office by this date
  22-09-17 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 2017 {#October2017}  
   
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.
12-10-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
12-10-17 Employer Bulletin issue 69 published and e-alert broadcast
19-10-17 Postal payments for non-electronic payment of tax / NIC for month / quarter ended 5 October to reach the Accounts Office by this date
19-10-17 Postal payments for non-electronic payment of tax and Class 1B NIC due in respect of 2016-17 (PSA) to reach the Accounts Office by this date
22-10-17 Electronic payment of tax / NIC for month / quarter ended 5 October must clear into the HMRC bank account by this date
22-10-17 Electronic payment of tax and Class 1B NIC due in respect of 2016-17 PAYE Settlement Agreement (PSA) must clear into the HMRC bank account by this date
22-10-17 Agent Update issue 62 available on the HMRC website
24-10-17 Quarter 3 RTI paper filers care and support mailing
Last working day of the month Overpayment letters (RTI201) issued to employers

 

November 2017 {#November2017} 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.
All month P46(Car)(2016) for quarter ended 5 October 2017
03-11-17 Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q2 2016-17.  Penalties are created monthly, the notice is issued quarterly.
11-11-17 Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q2 2017-18.
Penalties are created monthly, the notice is issued quarterly.    
  12-11-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
  12-11-17 P11D(b) first interim penalties issued from this date for outstanding 2016-17 Class 1A NIC Returns
  19-11-17 Postal payments for non-electronic payment of tax / NIC for month ended 5 November to reach the Accounts Office by this date
  22-11-17 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 2017 {#December2017}  
   
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.
05-12-17 to 10-12-17 Late payment penalties Quarter 2 2017-18
09-12-17 Agent Update issue 63 available on the HMRC website
12-12-17 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns.
16-12-17 Employer Bulletin issue 70 published and e-alert broadcast
19-12-17 Postal payments for non-electronic payment of tax / NIC for month ended 5 December to reach the Accounts Office by this date
22-12-17 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

 

January 2018 {#January2018}  
   
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 Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
04-01-18 Annual Coding P2  Main Review starts
09-01-18 Annual Coding P2 issue starts
Mid January Bulk issue of Employer Payment Booklets / Paying PAYE electronically letter for 2018-19 commences
12-01-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns.
19-01-18 Postal payments for non-electronic payment of tax / NIC for month / quarter ended 5 January to reach the Accounts Office by this date
22-01-18 Electronic payment of tax / NICs for month / quarter ended 5 January must clear into the HMRC bank account by this date
23-01-18 To be confirmed Annual Coding Main issue ends. Deadline for requesting priority paper P9 annual code issue
Last working day of the month Overpayment letters (RTI201) issued to employers

 

February 2018 {#February2018}  
   
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.
02-02-18 P46(Car)(2016) due for quarter ended 5 January 2018
05-02-18 Annual Coding P2 Final review starts
11-02-18 Annual Coding P2 final issue starts
11-02-18 Quarterly run of RTI511 Notice of penalty assessment.  Issued to schemes who have sent a late FPS or not sent enough FPS for Q3 2017-18.
Penalties are created monthly, the notice is issued quarterly.  
12-02-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns.
13-02-18 Annual Coding P2 Final issue starts
15-02-18 Employer P9X mailing to non-represented employers
15-02-18 Employer Bulletin issue 71 published and e-alert broadcast
15-02-18 Quarter 4 paper filers care and support mailing
17-02-18 Annual Coding P2 Final issue ends
18-02-18 NIC (contracted out employers) table issue period commences
19-02-18 Postal payment for non-electronic payment of tax / NICs for month ended 5 February to reach the Accounts office by this date.
Annual Coding Priority paper P9(T) coding notifications issued  
22-02-18 Electronic payment of tax / NIC for month ended 5 February must clear into the HMRC bank account by this date
22-02-18 Main P9 issue by EDI and Internet commences
25-02-18 Agent Update issue 64 available on the HMRC website
26-02-18 Annual Coding P9 Main review starts
Annual Coding P9 Final review starts  
27-02-18 Employer P9 Main mailing starts
Employer P9 Main EDI and Internet loaded  
Last working day of the month Overpayment letters (RTI201) issued to employers

 

March 2018 {#March2018}  
   
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 Late payment generic notifications issued electronically to employers who have failed to send their payment for the previous tax month by the due date.
02-03-18 Student loan start notices issued to employers
05-03-18 Employer P9 Main mailing ends
07-03-18 Employer P9 P9 final EDI and Internet loaded
Late payment penalties RTI 501/ RTI 509 Quarter 3 2017-18  
10-03-18 Employer P9 Final mailing starts
12-03-18 Non file generic notifications issued electronically to employers who have failed to send their expected number of returns
16-03-18 Supplementary bulk issue annual code forms P9 by EDI and internet commences
16-03-18 P11D(b) second interim penalties issued from this date for outstanding 2016-17 Class 1A NIC returns
18-03-18 Last date for delivery of P2 Notice of Coding for 2017-18
19-03-18 Postal payments for non-electronic payment of tax / NIC for month ended 5 March to reach the Accounts Office by this date
19-03-18 Review employer electronic file ‘Employers making mistakes’ by 25-03-18
22-03-18 Electronic payment of tax / NIC for month ended 5 March must clear into the HMRC bank account by this date
Last date for delivery of employer P9 Notices of Coding for 2017-18  
Last working day of the month Overpayment letters (RTI201) issued to employers