2 Dec – 1 Jan

Corporation Tax:

**Submission of returns for APs ending between 2 Dec 2011 and 1 Jan 2012. Payment of tax for small companies** with APs ending between 1 Mar 2012 – 31 Mar 2012

2 Jan – 1 Feb

Corporation Tax:

*Submission of returns for APs ending between 2 Jan 2011 and 1 Feb 2012. Payment of tax for small companies** with APs ending between 1 Apr 2012 – 30 Apr 2012

31 Dec

VAT:

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

31 Dec

Income Tax:

Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2012 where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code

19 Jan

PAYE/NIC:

Quarterly/Monthly PAYE/Class 1 NIC payments****

19 Jan

CIS:

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

31 Jan

Income Tax:

Final deadline for online submission of Self-Assessment tax return for the tax year ended 5 April 2012. Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2012 and for fi rst Self -Assessment tax payment on account for year ended 5 April 2013.

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.