No later than the last day of February the following year: Delivery of Form EA by employers to employees.

By 30 April the following year: Deadline for filing of Forms BE, BT, M, MT by the person not carrying a business (employees).

By 30 June the following year: Deadline for filing of Form B by the person carrying a business e.g. a sole proprietor.

By 30 June the following year: Deadline for filing of Form P by a partnership excluding limited liability partnerships (LLPs)