2 Aug – 1 Sep

Corporation Tax:

*Submission of returns for APs ending between 2 Aug 2012 and 1 Sept 2012.Payment of tax for small companies** with APs ending between 1 Novermber 2012–30 November 2012

2 Sept – 1 Oct

Corporation Tax:

*Submission of returns for APs ending between 2 Sept 2012 and 1 Oct 2012.Payment of tax for small companies** with APs ending between 1 December2012–31 December 2012

31 Aug

VAT:

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

19 Sept

CIS:

Monthly return (paper or online) for the tax month 6 Aug to 5 Sept****

19 Sept

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

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 instalmentpayments 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 nonelectronic.