2 Aug–1 Sept

Corporation Tax:

*Submission of returns for APs ending between 2 Aug 2013 and 1 Sept 2013. Payment of tax for small companies** with APs ending between 1 November 2013–30 November 2013

2 Sept–1 Oct

Corporation Tax:

*Submission of returns for APs ending between 2 Sept 2013 and 1 Oct 2013. Payment of tax for small companies** with APs ending between 1 December 2013–31 December 2013

7 Sept

Online VAT:

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

19 Sept

CIS:

Monthly return (paper or online) for the tax month 6 Aug to 5 Sept****

19 Sept

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments ****

Note:

*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.