2 February – 1 March

Corporation Tax:

*Submission of returns for APs ending between 2 February 2016 and 1 March 2016. Payment of tax for small companies** with APs ending between 1 May 2016 – 31 May 2016

2 March – 1 April

Corporation Tax:

*Submission of returns for APs ending between 2 March 2016 and 1 April 2016. Payment of tax for small companies** with APs ending between 1 June 2016 – 30 June 2016

7 March

VAT:

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

19 March

CIS:

Monthly return (online only) for the tax month 6 February to 5 March****

19 March

PAYE:

Monthly PAYE/Class 1 NIC payments****

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.