2 Oct–1 Nov

Corporation Tax:

*Submission of returns for APs ending 2 Oct 2013–1 Nov 2013. Payment of tax for small companies** with APs ending 1 Jan 2014–31 Jan 2014

31 Oct

Income Tax:

Submission of paper Self-Assessment tax return for the tax year ended 5 April 2014

2 Nov–1 Dec

Corporation Tax:

*Submission of returns for APs ending 2 Nov 2013–1 Dec 2013. Payment of tax for small companies** with APs ending 1 Feb 2014–28 Feb 2014

7 Oct

VAT:

Return and payment due for the VAT period ending 30 Sept***

19 Oct

CIS:

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

19 Oct

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.