Every month
1 Annual corporation tax due for companies with a year ending nine months and a day earlier, e.g. tax due 1 July 2012 for year ending 30 September 2011.
14 Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
19 Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Penalties apply to late payments (including electronic payments). Submit CIS contractors’ monthly return.
22 PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
30/31 Submit CT600 for a year ending 12 months earlier. Last day to amend CT600 for a year ending 24 months earlier. File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.
If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.
April 2012
20 Interest accrues on employers’ unpaid PAYE and NIC for 2011/12 (23rd if paying electronically).
30 IHT due on lifetime transfers between 6 April and 30 September 2011.
May 2012
1 Penalty of £10 starts to be charged for each day the 2010/11 self-assessment tax return remains outstanding (for up to 90 days).
3 Submit employer forms P46 (car) for quarter to 5 April 2012.
15 Last day for electricians and electrical fitters to notify an intention to take part in the Electricians’ Tax Safe Plan under which reduced penalties are charged on previously undeclared tax.
19 File 2011/12 end of year PAYE forms. All employers must file online. Penalties charged for forms filed late or on paper.
31 Last day to issue 2011/12 P60s to employees.
July 2012
5 Final date to agree 2011/12 PAYE Settlement Agreements (PSA).
6 Deadline for employers to make returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2011/12 to HMRC and provide copies of forms P11D and P9D to employees. Last date to submit annual returns for employee share schemes and employment related securities for 2011/12 (forms 34, 35, 39, 40 and 42).
14 Due date for CT61 return and CT payment for quarter to 30 June 2012.
19 Class 1A NICs for 2011/12 due (22nd if paid electronically).
31 Confirm tax credit claims for 2011/12 and renewal for 2012/13. Due date for second payment on account for 2011/12 income tax and Class 4 NICs.
August 2012
1 Penalty of 5% of the tax due or £300, whichever is the greater, charged for returns for 2010/11 that have not been filed.
2 Second 5% penalty imposed on tax still unpaid for 2010/11. Submit employer forms P46 (car) for quarter to 5 July 2012.
14 Deadline for traders who have notified their intention to take part in the Electricians’ Tax Safe Plan to make full disclosure and pay all liabilities.
October 2012
5 Deadline to notify HMRC that tax will be due for 2011/12 (for taxpayers who have not been sent a return).
14 Due date for CT61 return and CT payment for quarter to 30 September 2012.
31 Deadline to file 2011/12 self-assessment tax return if filed on paper.
November 2012
2 Submit employer forms P46 (car) for quarter to 5 October 2012.
December 2012
30 Last day to submit 2011/12 tax return online to have unpaid tax of under £3,000 collected through the 2013/14 PAYE code.
January 2013
14 Due date for CT61 return and CT payment for quarter to 31 December 2012.
31 Submit 2011/12 self-assessment tax return online. Pay balance of 2011/12 income tax and CGT plus first payment on account for 2012/13.
February 2013
1 Initial £100 penalty imposed where the 2011/12 has not been filed or has been filed on paper after the 31 October 2012 deadline.
2 Submit employer forms P46 (car) for quarter to 5 January 2013.
March 2013
2 Last day to pay 2011/12 tax to avoid the initial automatic 5% penalty.
31 Last few days to use any CGT and IHT annual allowances and exemptions.
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