Tax calendar

The tax year starts on the 6th April and runs until 5th April the following year. HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. split the year into tax periods. Pay as you earn (PAYE PAYE or Pay as you earn is an HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment.) is calculated on the date the employee receives the money. As we are doing the payroll in advance, the date they are due to be paid the money. This is different to a pay schedule (sometimes known as the earnings period or pay period) as this is the period the employee earns the money.

HMRC can squeeze 53, 54 or even 56 weeks into a year, these are just for special circumstances at the end of the year.

HMRC rules for Real Time Information Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions. (RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions.) state, you need to submit each Full Payment Submission Full Payment Submission is an RTI online submission to be sent on or before each payday. This informs HMRC about the payments and deductions for each employee. (FPS Full Payment Submission is an RTI online submission to be sent on or before each payday. This informs HMRC about the payments and deductions for each employee.) on or before the date you pay your employees. This will be the pay date.

Monthly tax calendar

From	To	Tax Month
6th April	5th May	1
6th May	5th June	2
6th June	5th July	3
6th July	5th August	4
6th August	5th September	5
6th September	5th October	6
6th October	5th November	7
6th November	5th December	8
6th December	5th January	9
6th January	5th February	10
6th February	5th March	11
6th March	5th April	12

Weekly tax calendar

The two weekly and four weekly tax calendar is the last week of a multiples of weeks.

From	To	Tax week	Two weekly	Four weekly
6th April	12th April	1	2	4
13th April	19th April	2
20th April	26th April	3	4
27th April	3rd May	4
4th May	10th May	5	6	8
11th May	17th May	6
18th May	24th May	7	8
25th May	31st May	8
1st June	7th June	9	10	12
8th June	14th June	10
15th June	21st June	11	12
22nd June	28th June	12
29th June	5th July	13	14	16
6th July	12th July	14
13th July	19th July	15	16
20th July	26th July	16
27th July	2nd August	17	18	20
3rd August	9th August	18
10th August	16th August	19	20
17th August	23rd August	20
24th August	30th August	21	22	24
31st August	6th September	22
7th September	13th September	23	24
14th September	20th September	24
21st September	27th September	25	26	28
28th September	4th October	26
5th October	11th October	27	28
12th October	18th October	28
19th October	25th October	29	30	32
26th October	1st November	30
2nd November	8th November	31	32
9th November	15th November	32
16th November	22nd November	33	34	36
23rd November	29th November	34
30th November	6th December	35	36
7th December	13th December	36
14th December	20th December	37	38	40
21st December	27th December	38
28th December	3rd January	39	40
4th January	10th January	40
11th January	17th January	41	42	44
18th January	24th January	42
25th January	31st January	43	44
1st February	7th February	44
8th February	14th February	45	46	48
15th February	21st February	46
22nd February	28th February*	47	48
1st March	7th March	48
8th March	14th March	49	50	52
15th March	21st March	50
22nd March	28th March	51	52
29th March	4th April	52*
5th April	5th April	53*	54*	56*

*Leap year

When it is a leap year, an additional period appears if your pay date falls on the 4th April.

Any money an employee earned in the previous tax year is processed in the new tax year, even if the pay date is in the new tax year.

From	To	Tax week	Two weekly	Four weekly
8th February	14th February	45	46	48
15th February	21st February	46
22nd February	28th February	47	48
29th February	6th March	48
7th March	13th March	49	50	52

 

11th January	17th January	41	42	44
18th January	24th January	42
25th January	31st January	43	44
1st February	7th February	44
8th February	14th February	45	46	48
15th February	21st February	46
22nd February	28th February	47	48
29th February	6th March	48
7th March	13th March	49	50	52
14th March	20th March	50
21st March	27th March	51	52
28th March	3rd April	52*
4th April	5th April	53*	54*	56*

Good to know...

• The earnings period and tax period are not the same. The earnings period is the dates between which the employee earns the money. The tax period ignores this. HMRC don't care when the employee earned the money.

• Pay as you earn (PAYE) is calculated on the date the employee receives the money. As we are doing the payroll in advance, the date they are due to be paid the money.

• Automatic enrolment (AE) assessments are based on the pay reference period. Automatic enrolment date occurs at the start of the pay reference period.

• Learn about Payroll Week 53, 54, or 56.

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