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 Oct – 1 Nov

Corporation Tax:

*Submission of returns for APs ending between 2 October 2016 and 1 November 2016. Payment of tax for small companies** with APs ending between 1 January 2017 – 31 January 2017

31 Oct

Income Tax:

Submission of paper self-assessment tax return for the tax year ended 5 April 2017***

2 Nov – 1 Dec

Corporation Tax:

*Submission of returns for APs ending between 2 November 2016 and 1 December 2016. Payment of tax for small companies** with APs ending between 1 February 2017 – 28 February 2017

7 Nov

VAT:

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

19 Nov

CIS:

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

19 Nov

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy 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.
***Paper filing deadline may be extended if the taxpayer’s circumstances warrant that an online self-assessment return cannot be completed due to various exclusions published by HMRC at http://www.sa2000.co.uk/2017-exc-indi.pdf. Such paper returns filed by 31 January 2018 will be treated as having a reasonable excuse if accompanied by a reasonable excuse claim.
****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 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.