2 April – 1 May

Corporation Tax:

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

30 April

Annual tax on enveloped dwellings:

Deadline for filing both the return and payment for the ATED period 1 April 2017 to 31 March 2018

2 May – 1 June

Corporation Tax:

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

3 May

Employment taxes:

Quarterly submission date of Form P46(Car) to notify all changes in car/fuel benefit for events in the quarter to 5 April

7 May

VAT:

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

19 May

CIS:

Monthly return (online only) for the tax month 6 April to 5 May****

19 May

PAYE:

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

31 May

PAYE:

Deadline to give a P60 to all employees on payroll as at 5 April 2017

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.