2 December – 1 January

Corporation Tax:

Submission of returns for APs ending between 2 Dec 2009 and 1 Jan 2010.

Payment of tax for small companies* with APs ending between 1 March 2010 – 31 March 2010

2 January
– 1 February

Corporation Tax:

Submission of returns for APs ending between 2 Jan 2010 and 1 Feb 2010.

Payment of tax for small companies* with APs ending between 1 April 2010 – 30 April 2010

30 December

Income Tax:

Deadline for online submission of Self Assessment tax return for tax year ended 5 April 2010 for HMRC to collect tax through client's PAYE code where less than £2,000 is owed

31 December

VAT:

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

19 January

PAYE/NIC:

Quarterly and monthly PAYE/Class 1 NIC payments***

19 January

CIS:

Monthly return (paper or online) for the tax month 6 Dec to 5 Jan***

31 January

Income Tax:

Final deadline for online submission of Self Assessment tax return for the tax year ended 5 April 2010

31 January

Income Tax:

Deadline for paying Self Assessment tax ‘balancing payment’ for tax year ended 5 April 2010 and for first Self Assessment tax payment on account for year ended 5 April 2011.

Notes

*Companies not making 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.

** 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.

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