The new workforce: how the tax self-assessment system will affect us, and how to enforce

Tax timetable

6 Apr 1996: Self-assessment begins. Everybody needs to start keeping records.

31 Jan 1997: First payment on account for 1996-7 tax year by self-employed.

6 Jul 1997: Last date for employers to give employees copy of form P11D, which sets out expenses and benefits-in-kind they have received.

31 Jul 1997: Second payment on account for 1996-7 tax year by self-employed.

30 Sep 1997: Last date to file tax return for 1996-7 if you want your tax office to work out your tax bill.

31 Jan 1998: First payment on account for 1997-8 tax year, with an adjustment for any over or underpayment resulting from payments on account for 1996-7 tax year; last date for filing tax return for 1996-7 tax year. A penalty of pounds 100 will be charged if you have not sent in your return by this date.

31 Jan 2003: Earliest date for self-employed to throw out documents relating to 1996-7.

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