2 June – 1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2011 and 1 July 2011. Payment of tax for small companies** with APs ending between 1 Sept 2011 – 30 Sept 2011

2 July – 1 Aug

Corporation Tax:

*Submission of returns for APs ending between 2 July 2011 and 1 Aug 2011. Payment of tax for small companies** with APs ending between 1 Oct 2011 – 31 Oct 2011

30 June

VAT:

Return and payment due for the VAT period ending 31 May***

6 July

Employment Taxes:

P11D, P9D and P11D(b) for the tax year 5 April 2012

6 July

Employment Taxes:

Form 42 relating to employment related securities for the tax year 5 April 2012

19 July

PAYE/NIC:

Quarterly/Monthly PAYE/Class 1 NIC payments and Class 1A NIC for the tax year 5 April 2012****

19 July

CIS:

Monthly return (paper or online) for the tax month 6 June to 5 July****

Notes:

*From 1 April 2011 company tax returns must be submitted online for accounting periods ending after 31 March 2010. Additionally, tax computations and, with very few exceptions, accounts forming part of a company tax return, must be submitted in Inline eXtensible Business Reporting Language (iXBRL) format.

** Small companies are those not required to make 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.

Corporation Tax must now be paid electronically.

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