TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

Key UK Tax Deadlines

2 Sept – 1 Oct

Corporation Tax:

*Submission of returns for APs ending between 2 September 2014 and 1 October 2014. Payment of tax for small companies** with APs ending between 1 December 2014 – 31 December 2014

2 Oct – 1 Nov

Corporation Tax:

*Submission of returns for APs ending between 2 October 2014 and 1 November 2014. Payment of tax for small companies** with APs ending between 1 January 2015–31 January 2015

5 Oct

Self-assessment:

Deadline to register for Self-Assessment for the tax year ended 5 April 2015.

7 Oct

VAT:

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

19 Oct

CIS:

Monthly return (paper or online) for the tax month 6 September to 5 October****

19 Oct

PAYE:

Quarterly/monthly PAYE/Class 1 NIC payments including any tax due under PAYE Settlement Agreements for the tax year 5 April 2015****

31 Oct

ATED:

Payment of tax for the return period to 30 April 2015 for properties falling within the new £1 million to £2 million band, return due for filing on 1 October for the same properties

31 Oct

Income Tax:

Submission of paper Self-Assessment tax return for the tax year ended 5 April 2015

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in 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.

*** Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later.

****Deadline is extended to the 22nd for 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 (unless paying by Faster Payment) or 19th for non-electronic.