Pay dates and the HMRC Tax Calendar
Article ID
12019
Article Name
Pay dates and the HMRC Tax Calendar
Created Date
1st March 2020
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem
What tax period does my pay date fall into? How does the HMRC tax calendar work?
Resolution
HMRC (Her Majesty’s Revenue and Customs) use their tax calendar to break payroll dates into tax weeks/months. This calendar is fixed and does not change year on year. The tax week/month is always based on the pay date for the period, eg. when the employee actually gets their pay.
• Tax Months always start on the 6th and run to the following 5th eg. Tax Month 1 – 6th April – 5th May
• Tax week 1 starts on the 6th April and runs to 12th April, subsequent weeks run on from that date.
• If you run a 2-weekly payroll you will always process with the 2nd week’s number eg. week 2, 4, 6, 8, 10, etc.
• If you run a 4-weekly payroll you will always process with the 4th week’s number eg. week 4,8,12,16,20, etc.
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