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IR35 - Important Dates
31 January 2004
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 2002/03 IR35 payment remains outstanding after 31 January 2004.
31 January 2003
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 2001/02 IR35 payment remains outstanding after 31 January 2003.
19 May 2002
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.
19 April 2002
The deadline for calculating the income from work caught by IR35, the remuneration drawn in respect of that work, and the payment to the Inland Revenue 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.
5 April 2002
The end of the second tax year subject to IR35. The date of notional remuneration calculated under IR35.
6 April 2000
The IR35 rules applied to all engagements existing on or after 6 April 2000.
Now, if not sooner!
You need to review all your contract to consider whether IR35 applies. Consult us if you are unsure.
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