KEY UK TAX DEADLINES
2 Sept–1 Oct |
Corporation Tax: |
*Submission of returns for APs ending between 2 September 2017 and 1 October 2017. Payment of tax for small companies** with APs ending between 1 December 2017–31 December 2017 |
30 September |
Requirement to correct deadline: |
Deadline to make a disclosure to HMRC of undeclared offshore tax liabilities (relating to Income Tax, Capital Gains Tax or Inheritance Tax for the relevant periods income and gains before failure to correct penalties commence |
2 Oct–1 Nov |
Corporation Tax: |
*Submission of returns for APs ending between 2 October 2017 and 1 November 2017. Payment of tax for small companies** with APs ending between 1 January 2018–31 January 2018 |
5 Oct |
Deadline to notify chargeability for income tax/CGT if not registered for self-assessment for the tax year ended 5 April 2018 and deadline to register certain trusts online using the Trust Registration Service | |
7 Oct |
VAT: |
Return and payment due for the VAT period ending 31 Aug*** |
19 Oct |
CIS: |
Monthly return (online only) for the tax month 6 Sept to 5 Oct**** |
19 Oct |
PAYE: |
Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments**** |
31 Oct |
Self-assessment: |
Submission of paper self-assessment tax return for the tax year ended 5 April 2018***** |
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. |