The PAYE system imposes a number of obligations on employers and their advisers. Where deadline are missed, returns filed late or payments made late, penalties and interest may be charged and this can prove costly. It is therefore important that employers and their advisers are aware of the deadlines and ensure that everything happens on time.

This is increasingly important for 2011/12 onwards following the introduction of a new penalty regime for PAYE under which penalties are charged if PAYE is paid late or not in full on more than one occasion during the tax year.

This useful app contains all the key PAYE deadlines for the 2011/12 tax, on a month-by-month basis.

Where the normal payment date falls on a weekend or a bank holiday, the payment must reach HMRC by the previous working day if it is not to be classed as `late’ by HMRC. The calendar takes account of this to ensure that deadlines are not missed inadvertently by a failure to realise early enough that the normal filing date falls on a weekend or bank holiday.

This app will prove invaluable to employers, payroll professionals and advises by ensuring that they always have key PAYE deadlines at their finger tips.