2 Nov – 1 Dec

Corporation Tax:

*Submission of returns for APs ending between 2 Nov 2010 and 1 Dec 2010 Payment of tax for small companies** with APs ending between 1 Feb 2011 – 28 Feb 2011

2 Dec – 1 Jan

Corporation Tax:

*Submission of returns for APs ending between 2 Dec 2010 and 1 Jan 2011. Payment of tax for small companies** with APs ending between 1 Mar 2011 – 31 Mar 2011

30 Nov

VAT:

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

19 Dec

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

19 Dec

CIS:

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

30 Dec

Income Tax:

Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2011 for HMRC to collect tax through the PAYE code, where they owe less than £3,000

Notes:

*From 1 April 2011 company tax returns must be submitted online for accounting periods ending after 31 March 2010. Additionally, tax computations and, with very few exceptions, accounts forming part of a company tax return, must be submitted in Inline eXtensible Business Reporting Language (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 now be paid electronically.

*** 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.