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 Mar – 1 Apr

Corporation Tax:

*Submission of returns for APs ending between 2 March 2012 and 1 April 2012. Payment of tax for small companies** with APs ending between 1 June 2012 – 30 June 2012

2 Apr – 1 May

Corporation Tax:

*Submission of returns for APs ending between 2 April 2012 and 1 May 2012. Payment of tax for small companies** with APs ending between 1 July 2012 – 31 July 2012

31 Mar

VAT:

Return and payment due for the VAT period ending 28 Feb***

19 Apr

PAYE/NIC:

Quarterly/monthly PAYE/Class 1 NIC payments also deadline for payment of outstanding PAYE and NIC's for tax year ended 5 April 2013****

19 Apr

CIS:

Monthly return (paper or online) for the tax month 6 March to 5 April****

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. Note that 31 March 2013 falls on Easter Sunday therefore this should be taken into account when completing the relevant VAT return to ensure this is filed on time.

****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.