SEVEN dangerous deadlines lie ahead for employees following the end of the tax year, warns a Bury business adviser.
Cut-off points stretching from April 19 to July 19 relate to a raft of tax and NIC forms which employers must return to the Inland Revenue, or face stiff cash penalties.
John Turner, a partner at Bury-based accountants DTE said: "The risk is that managers often have enough on their plate keeping their business on track."
Interest will be charged on all outstanding PAYE and class 1A NIC payments after April 19. Failure to keep the May 19 deadline relating to the employer's annual return form (P35) and end of year summary (P14) may result in penalties of up to £1,200 per batch of 50 employees, plus £100 per 50 employees for each month of delay.
Meanwhile, an initial charge of £300, followed by £60 per day, may be imposed on employers who miss the May 31 deadline for completing the employer's certificate of pay, income tax and National Insurance Contributions (P60).
The same penalties apply to expenses and benefit in kind forms (P11D and P9D) which have not been returned by July 6. This is also the deadline for the return of Class 1A NIC forms (P11D9(b)0, which must be fully paid by July 19. Late paying employers face penalties of £100 per month for every 50 employees, plus interest charges.
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