Tax month and tax week calendar

Payroll professionals must closely follow HMRC’s prescribed tax weeks and months to ensure accurate and timely PAYE reporting and payments. This comprehensive guide explains what tax period is, provides downloadable UK tax calendars showing weekly and monthly sequences, and demonstrates how to use these schedules to determine due dates for submissions and remittances based on your pay frequency. Whether you run weekly, fortnightly, four-weekly, or monthly payroll, this overview will help ensure ongoing compliance and avoid penalties.

Overview

HMRC assigns standard tax weeks and months that determine crucial due dates for PAYE reporting obligations and tax payments. Tax weeks always run from Monday to Sunday and are numbered sequentially from Week 1 starting on 6th April, through to Week 53 at the end of the tax year. Tax months directly correspond to the normal calendar months. Accurately tracking the current applicable tax week or month is essential to ensure compliance with all PAYE submissions and payment deadlines. 

Missing cut-offs can lead to late filing penalties from HMRC. A downloadable tax calendar is available detailing the week/month sequences. Payroll tax software also often indicates the current tax period to aid in meeting deadlines. Whether running payroll weekly, fortnightly, four-weekly, or monthly, professionals must know the exact tax week or month associated with each pay date to determine when RTI submissions and CIS payments are due.

How to use weekly and monthly tax calendars? 

Downloadable tax calendar helps identify deadlines based on pay frequencies:

• Weekly payroll refers to the tax week number.
• Fortnightly payroll relates to even-numbered tax weeks.
• Four-weekly payroll uses the tax month.
• Monthly payroll follows calendar months.

Match pay dates to the applicable tax periods to determine when submissions and payments are due.

Downloadable tax calendars

HMRC provides printable tax calendars showing week/month sequences:

Weekly table

This table is a comprehensive guide for managing weekly payrolls, listing all weeks from Week 1 to Week 53 alongside their Monday start dates. For example, the first tax week starts on the 6th April and runs to the 12th April. It’s an essential tool for businesses that process payments every week, ensuring accuracy in aligning payments with the specific tax week and aiding in precise financial planning and reporting.

Fortnightly table

Specifically designed for fortnightly payroll systems, this table highlights even-numbered weeks, facilitating easier tracking and processing of payments every two weeks. It simplifies the payroll process by identifying the relevant pay periods, making it straightforward for payroll departments to schedule payments efficiently. This table not only facilitates fortnightly payroll scheduling but also aids in calculating national insurance contributions by aligning with even-numbered tax weeks, optimizing payroll accuracy and compliance.

Four-weekly table

Catering to four-weekly payroll cycles, this table matches each four-week tax period with the corresponding tax month, offering a clear overview for businesses that prefer this payroll frequency. It assists in consolidating payroll processing, aligning it closely with monthly financial cycles and tax obligations.

Monthly table

This table aligns tax months with calendar months, providing a straightforward answer to what tax week is it for monthly payroll schedules, ensuring compliance with tax regulations every month of the year.

Tax dates 2024-25

Key upcoming tax deadlines:

• 19 May 2024 – Final submission for the 2023/24 tax year.
• 19 July 2024 – Deadline for P60 forms for the 2023/24 tax year.
• 19 October 2024 – First submission for the 2024/25 tax year due.

Always verify the exact due dates for your pay frequency using the latest tax calendar. Deadlines differ for bank holidays.