2 March – 1 April

Corporation Tax:

*Submission of returns for APs ending between 2 March 2017 and 1 April 2017. Payment of tax for small companies** with APs ending between 1 June 2017 – 30 June 2017

2 April – 1 May

Corporation Tax:

*Submission of returns for APs ending between 2 April 2017 and 1 May 2017. Payment of tax for small companies** with APs ending between 1 July 2017 – 31 July 2017

7 April

VAT:

Return and payment due for the VAT period ending 28 February***

19 April

CIS:

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

19 April

PAYE:

Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments, deadline for correction of errors via an additional Full Payment Submission and/or Employer Payment Summary to include any additional amount due with the month 12 payment****

30 April

Annual Tax on Enveloped Dwellings:

Deadline for filing both the return and payment for the ATED period 1 April 2018 to 31 March 2019.

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 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.