2 Oct – 1 Nov

Corporation Tax:

*Submission of returns for APs ending 2 Oct 2012 – 1 Nov 2012. Payment of tax for small companies** with APs ending 1 Jan 2013 – 31 Jan 2013

31 Oct

Income Tax:

Submission of 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 2013

2 Nov – 1 Dec

Corporation Tax::

*Submission of returns for APs ending 2 Nov 2012 – 1 Dec 2012. Payment of tax for small companies** with APs ending 1 Feb 2013 – 28 Feb 2013

7 Nov

VAT:

Return and payment due for the VAT period ending 30 Sept***

19 Nov

CIS:

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

19 Nov

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

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 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.

***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.

****Deadline is extended to the 22nd for 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 (unless paying by Faster Payment) or 19th for non-electronic