2 April – 1 May

Corporation Tax:

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

30 April

Annual Tax on Enveloped Dwellings:

Deadline for filing both the return and payment for the ATED period 1 April 2014 to 31 March 2015

3 May

Employment taxes:

Quarterly submission date of Form P46(Car) to notify all changes in car/fuel benefit for events in the quarter to 5 April***

2 May – 1 June

Corporation Tax:

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

7 May

VAT:

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

7 May

CIS:

Monthly return (paper or online) for the tax month 6 April to 5 May*****

19 May

PAYE/NIC::

Monthly PAYE/Class 1 NIC payments and final deadline for reporting the final payment made to an employee/pensioner to avoid a late filing penalty for 2013–14*****

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.

***Applies only to first provision of company car, provision of additional company car, company cars and employee starting to earn > £8,500 p.a. or has become a director.

****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.