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

2 Dec – 1 Jan

Corporation Tax:

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

7 Dec

VAT:

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

19 Dec

CIS:

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

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 Dec

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

31 Dec

Income tax:

Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 201 where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code

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.