2 Sept - 1 Oct

Corporation Tax:

*Returns for APs ending between 2 Sept 2012 and 1 Oct 2012. Payment of tax for small companies** with Aps ending between 1 Dec 2012 - 31 Dec 2012

30 Sept

VAT:

Return and payment due for period ending 31 Aug***

5 Oct

High Income Child Benefit Charge:

Deadline to register for Self-Assessment to avoid penalties.

19 Oct

CIS:

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

19 Oct

PAYE/NIC:

Quarterly/Monthly PAYE/Class 1 NIC payments including any tax due under PAYE Settlement Agreements for the tax year 5 April 2013****

31 Oct

Income Tax:

Paper Self-Assessment tax return for the tax year ended 5 April 2013

31 Oct

Annual Tax on Enveloped Dwellings:

Payment of tax for the return period to 30 April 2014

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and, with few exceptions, accounts forming part of a company tax return, must be submitted in iXBRL.

** 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.

*** 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.

****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.