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

31 Oct

Income Tax:

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

31 Oct

Annual Tax on Enveloped Dwellings:

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

2 Nov–1 Dec

Corporation Tax:

*Submission of returns for APs ending between 2 November 2014 and 1 December 2014. Payment of tax for small companies** with APs ending between 1 February 2015–28 February 2015

7 Nov

VAT:

Return and payment due for the VAT period ending 30 Sep***

19 Nov

CIS:

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

19 Nov

PAYE:

Monthly PAYE/Class 1 NIC payments****

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 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 than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.

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