Key UK Tax Deadlines
2 Mar – 1 Apr |
Corporation Tax: |
*Submission of returns for APs ending 2 Mar 2013 – 1 Apr 2013. |
2 Apr – 1 May |
Corporation Tax: |
*Submission of returns for APs ending 2 Apr 2013 – 1 May 2013. |
7 Apr |
VAT: |
Online return and payment due for the VAT period ending 28 Feb*** |
19 Apr |
CIS: |
Monthly return (paper or online) for the tax month 6 Mar to 5 Apr**** |
19 Mar |
PAYE/NIC: |
Quarterly/monthly PAYE/Class 1 NIC payments, also deadline for 2013–14 for correction of errors via an additional Full Payment Submission and/or Employer Payment Summary to include any additional amount due with the month 12 payment.**** |
30 Apr |
Annual Tax on Enveloped Dwellings: |
Deadline for filing both the return and payment for the ATED period 1 Apr 2014 to 31 Mar 2015 |
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. |
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**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. |
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***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. |
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****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. |