TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY UK TAX DEADLINES

2 May–1 June

Corporation Tax:

*Submission of returns for APs ending between 2 May 2015 and 1 June 2015. Payment of tax for small companies** with APs ending between 1 August 2015–31 August 2015

7 May

VAT:

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

31 May

PAYE:

Last date for giving form P60 for 2015–16 to each relevant employee as at 5 April 2016

2 June–1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2015 and 1 July 2015. Payment of tax for small companies** with APs ending between 1 September 2015–30 September 2015

19 June

CIS:

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

19 June

PAYE:

Monthly PAYE/Class 1 NIC payments*****

5 July

PAYE:

Last date for agreeing PAYE Settlement Agreements for 2015–16 (if any).

6 July

Employment Taxes:

P11D, P9D and P11D(b) or substitutes for the tax year 5 April 2016, also last date to give forms P9D and P11D to relevant employees.

6 July

Employment Taxes:

Form 42 or other relevant forms relating to report share-related benefits provided to employees for the tax year 5 April 2016

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 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.