2 Feb – 1 Mar

Corporation Tax:

*Submission of returns for APs ending 2 Feb 2013 – 1 Mar 2013. Payment of tax for small companies** with APs ending 1 May 2013 – 31 May 2013

2 Mar – 1 Apr

Corporation Tax:

*Submission of returns for APs ending 2 Mar 2013 – 1 Apr 2013. Payment of tax for small companies** with APs ending 1 June 2013 – 30 June 2013

7 Mar

VAT:

Online return and payment due for the VAT period ending 31 Jan***

19 Mar

CIS:

Monthly return (paper or online) for the tax month 6 Feb to 5 March****

19 Mar

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 22^nd for 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 (unless paying by Faster Payment) or 19th for non-electronic.