2 Sept – 1 Oct

Corporation Tax:

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

2 Oct – 1 Nov

Corporation Tax:

*Submission of returns for APs ending between 2 Oct 2011 and 1 Nov 2011. Payment of tax for small companies** with APs ending between 1 Jan 2012 – 31 Jan 2012

30 Sept

VAT:

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

19 Oct

PAYE/NIC:

Quarterly/Monthly PAYE/Class 1 NIC payments (including any tax due under PAYE Settlement Agreements for the tax year 5 April 2012)****

19 Oct

CIS:

Monthly return (paper or online) for the tax month 6 Sept to 5 Oct****

31 Oct

Income Tax:

Submission of paper Self-Assessment tax return for the tax year ended 5 April 2012

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 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.