TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

Key UK Tax Deadlines

2 Jan - 1 Feb

Corporation Tax:

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

2 Feb - 1 Mar

Corporation Tax:

*Submission of returns for APs ending between 2 Feb 2012 and 1 Mar 2012.

Payment of tax for small companies** with APs ending between 1 May 2012 – 31 May 2012

31 Jan

VAT:

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

31 Jan

Income Tax:

Final deadline for online submission of Self-Assessment tax return for the tax year ended 5 April 2012

31 Jan

Income Tax:

Deadline for paying Self-Assessment tax 'balancing payment' for tax year ended

5 April 2012 and for first Self -Assessment tax payment on account for year ended

5 April 2013.

19 Feb

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments ****

19 Feb

CIS:

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

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 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 or 19th for non-electronic.