2 Apr – 1 May

Corporation Tax:

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

2 May – 1 June

Corporation Tax:

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

30 Apr

VAT:

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

3 May

Employment Taxes:

Quarterly submission date of Form P46(Car) to notify all changes in car/fuel benefit for events in the quarter to 5 April****

19 May

PAYE:

Monthly PAYE/Class 1 NIC payments, also deadline for submission of Employer Annual Return (P35 and P14s) for tax year ended 5 April 2013*****

19 May

CIS:

Monthly return (paper or online) for the tax month 6 Apr to 5 May*****

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.

****Applies only to first provision of company car, provision of additional company car, company cars and employee starting to earn > £8,500 p.a. or has become a director. From 1 April 2010 this form is not to be used for replacement vehicles. Commencing 1 April 2011 replacement company cars will be notifiable electronically.

*****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.