2 June–1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2014 and 1 July 2014. Payment of tax for small companies** with APs ending between 1 September 2014–30 September 2014

2 July–1 Aug

Corporation Tax:

*Submission of returns for APs ending between 2 July 2014 and 1 August 2014. Payment of tax for small companies** with APs ending between 1 October 2014–31 October 2014

5 July

PAYE:

Last date for agreeing PAYE Settlement Agreements for 2014–15 (if any).

6 July

Employment Taxes:

P11D, P9D and P11D(b) or substitutes for the tax year 2014–15, also last date to give forms P9D and P11D to relevant employees

6 July

Employment Taxes:

Form 42 or other relevant forms relating to reporting share-related benefits provided to employees for the tax year 2014–15. Online only accepted from 2014–15 onwards

7 July

VAT:

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

19 July

CIS:

Monthly return (paper or online) for the tax month 6 June to 5 July****

19 July

PAYE:

Quarterly/Monthly PAYE/Class 1 NIC payments, and Class 1A NIC for the tax year 2014–15****

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 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.