TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Forthcoming UK Tax Deadlines

2 July – 1 Aug

Corporation Tax:

Submission of returns for APs ending between 2 July 2009 and 1 Aug 2009. Payment of tax for small companies* with APs ending between 1 October – 31 October 2009

2 Aug – 1 Sept

Corporation Tax:

Submission of returns for APs ending between 2 Aug 2009 and 1 Sept 2009. Payment of tax for small companies* with APs ending between 1 November – 30 November 2009

31 July

VAT:

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

31 July

Income tax:

2nd payment on account for the tax year ended 5 April 2010

2 Aug

Employment taxes:

Quarterly submission date of Form P46(Car) 2010 for events in the quarter to 5 July***

19 Aug

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

19 Aug

CIS:

Monthly return (paper or online) for the tax month 6 July to 5 August****

Note:

*Companies not required to pay corporation tax in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates.

** 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.

*** Applies only to first provision of company car, provision of additional company car, withdrawn and not replaced company cars and employee starting to earn > £8,500 p.a. or has become a director. From 1 April 2010 this form is not to be used for replacement vehicles. Commencing 1 April 2011 replacement company cars will be notifiable electronically.

**** Deadline is extended to the 22nd for Cleared 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.