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HMRC December 2014 Deadlines

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The Christmas holidays are fast approaching and we’re very busy here at Stipendia preparing for our clients. As we’re due to close soon for the Christmas period, we thought it best to remind you of the upcoming deadlines with HMRC.

19 December

PAYE cheque payments for month ended 5 December to HMRC (22 December for electronic payments)

30 December

Deadline for filing personal tax returns for 2013/14 via internet in order to settle underpaid tax of less than £3,000 through PAYE

31 December

Filing deadline for corporation tax returns for accounting periods ended 31 December 2013

Furthermore, Under RTI (“Real Time Information”), an employer must file details of any payments made to employees on or before the date that a payment is made to the employee. Payments of PAYE and NI must reach HMRC by the 19th of the month following the tax month in which the salary payment was made, if paying by cheque, or by the 22nd of the month if paying electronically.

NB – if the 19th or 22nd falls on a weekend or bank holiday, payment must reach them on the last working day BEFORE the weekend or holiday.


If you have any queries regarding the upcoming deadlines and need our help, please do not hesitate to contact Lynne Auton on 0845 308 2288 or email

We at Stipendia close on the 24th December and reopen on the 5th January 2014. On behalf of all staff here, we’d also like to wish you all the best for the holidays and the new year.

Key Contact: Lynne Auton
Tel: (0845) 308 2288
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