2 Aug–1 Sept

Corporation Tax:

*Submission of returns for APs ending between 2 August 2017 and 1 September 2017. Payment of tax for small companies** with APs ending between 1 November 2017–30 November 2017

2 Sept–1 Oct

Corporation Tax:

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

7 Sept

VAT:

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

19 Sept

CIS:

Monthly return (online only) for the tax month 6 Aug to 5 Sept****

19 Sept

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

30 Sept

Various taxes:

Deadline under requirement to correct legislation to make a disclosure of offshore irregularities to avoid a failure to correct penalty

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.