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Important Dates

January

Taxation

31 January

Submission of tax returns.
Balancing payment of tax for tax year ended 5th April previous and first payment on account for forthcoming tax year.

1 FebruaryCorporation tax due for companies not within quarterly accounting and having an accounting period ended 30 April

Filing Of Accounts

Filing date 31 JanuaryYear end 30 April private companies and limited liability partnerships.
Year end 31 July public companies.
Filing date 28 FebruaryYear end 31 May private companies and limited liability partnerships.
Year end 31 August public companies.

February

Taxation

28 FebruarySurcharge arises on balance of tax due 31 January but still unpaid.
1 MarchCorporation tax due for companies not within quarterly accounting and having an accounting period ended 31 May

Filing Of Accounts

Filing date 28 FebruaryYear end 31 May private companies and limited liability partnerships.
Year end 31 August public companies.
Filing date 31 MarchYear end 30 June private companies and limited liability partnerships.
Year end 30 September public companies.

March

Taxation

5 AprilEnd of tax year

Filing Of Accounts

Filing date 31 MarchYear end 30 June private companies and limited liability partnerships.
Year end 30 September public companies.
Filing date 30 AprilYear end 31 July private companies and limited liability partnerships.
Year end 31 October public companies.

April

Taxation

19 AprilPayment of outstanding PAYE/NIC for tax year ended 5th April including tax on deemed salary payments under IR35 - if payment made non-electronically. Electronic payment - 22 April deadline.
1 MayCorporation tax due for companies not within quarterly accounting and having an accounting period ended 31 July.

Filing Of Accounts

Filing date 30 AprilYear end 31 July private companies and limited liability partnerships.
Year end 31 October public companies.
Filing date 31 MayYear end 31 August private companies and limited liability partnerships.
Year end 30 November public companies.

May

Taxation

31 MayForm P60 to be given to employees by this date.
19 MayFiling deadline for forms P14 and P35.
1 JuneCorporation tax due for companies not within quarterly accounting and having an accounting period ended 31 August.

Filing Of Accounts

Filing date 31 MayYear end 31 August private companies and limited liability partnerships.
Year end 30 November public companies.
Filing date 30 JuneYear end 30 September private companies and limited liability partnerships.
Year end 31 December public companies.

June

Taxation

1 July

Corporation tax due for companies not within quarterly accounting and having an accounting period ended 30 September.

31 July

Second payment on account of tax under self assessment.

Further £100 penalty on outstanding tax returns plus 5% surcharge on unpaid tax/Class 4 NIC.

Filing Of Accounts

Filing Date 30th June

Year end 30 September private companies.

Year end 31 December public companies.

Filing Date 31st July

Year end 31 October private companies.

Year end 31 January public companies.

July

Taxation

19 July

Class 1A NIC due.

6 July

Submission of forms P9D and P11D and copies to be given to employees by this date and submission of Form 42.

31 July

Second payment on account of tax under self assessment.

Further £100 penalty on outstanding tax returns plus 5% surcharge on unpaid tax/Class 4 NIC.

1 August

Corporation tax due for accounting period ended 31 October.

Filing Of Accounts

Filing Date 31st July

Year end 31st October private companies.

Year end 31st January public companies.

Filing Date 31st August

Year end 30th November private companies.

Year end 28th February public companies.

August

Taxation

1 September

Corporation tax due for accounting period ended 30 November.

30 SeptemberLatest submission date for tax returns if the Revenue are to perform the tax calculation.
5 October

Deadline for notification of chargeability if no tax return has been received.

Filing Of Accounts

Filing Date 31st August

Year end 30th November private companies.

Year end 28th February public companies.

Filing Date 30th September

Year end 31st December private companies

Year end 31st March public companies

September

Taxation

30 SeptemberLatest submission date for tax returns if the Revenue are to perform the tax calculation.
1 OctoberCorporation tax due for accounting period ended 31 December.
5 OctoberDeadline for notification of chargeability if no tax return has been received.

Filing Of Accounts

Filing Date 30th SeptemberYear end 31st December private companies.
Year end 31st March public companies.
Filing Date 31st OctoberYear end 31st January private companies.
Year end 30th April public companies.

October

Taxation

5 OctoberDeadline for notification of chargeability if no tax return has been received.
19 OctoberTax and Class 1B NIC due in respect of PAYE settlement agreements.
1 NovemberCorporation tax due for accounting period ended 31 January.
1 OctoberNational minimum wage annual rates increase from this date.

Filing Of Accounts

Filing Date 31st OctoberYear end 31st January private companies.
Year end 30th April public companies.
Filing Date 30th NovemberYear end 28th February private companies.
Year end 31st May public companies.

November

Taxation

1 DecemberCorporation tax due for accounting period ended 28 February.

Filing Of Accounts

Filing Date 30th November Year end 28th February private companies.
Year end 31st May public companies.
Filing Date 31st DecemberYear end 31st March private companies.
Year end 30th June public companies.

December

Taxation

1 JanuaryCorporation tax due for accounting period ended 31 March.
31 JanuarySubmission of tax returns.

Balancing payment of tax and first payment on account.

Up to 100% tax geared penalty on outstanding tax returns.

Latest date to pay personal pension contributions and elect to carry back to the previous year.

Submission of amended P35 and payment of outstanding PAYE/NIC on deemed salaries under IR35.

Filing Of Accounts

Filing Date 31st DecemberYear end 31st March private companies.
Year end 30th June public companies.
Filing Date 31st JanuaryYear end 30th April private companies.
Year end 31st July public companies.

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