2 January – 1 February

Corporation Tax:

Submission of returns for APs ending between 2 Jan 2010 and 1 Feb 2010. Payment of tax for small companies* with APs ending between 1 April 2010 – 30 April 2010

31 January

Income Tax:

Fainal deadline for online submission of Self-Assessment tax return for the tax year ended 5 April 2010

31 January

Income Tax:

Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2010 and for first Self-Assessment tax payment on account for year ended 5 April 2011.

31 January

VAT:

Return and payment due for the VAT period ending 31 December 2010**

19 February

CIS:

Monthly return for the tax month 6 January to 5 February***

19 February

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments***

Notes

*Companies not making corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates.

** If you submit your return online, you must pay electronically, however in this situation you get seven extra calendar days to submit and pay. If you submit a paper return and pay electronically, you are also allowed a further seven extra calendar not including bank holidays or weekends. The 7 calendar day extension does not apply in certain exceptional cases.

*** Deadline is extended to the 22^nd for Cleared Electronic payments; such payments must reach HMRC's bank account by no later than the last bank working day before the 22^nd day of the month.