2 Feb–1 Mar

Corporation Tax:

*Submission of returns for APs ending between 2 February 2018 and 1 March 2018. Payment of tax for small companies** with APs ending between 1 May 2018–31 May 2018

2 Mar–1 Apr

Corporation Tax:

*Submission of returns for APs ending between 2 March 2018 and 1 April 2018. Payment of tax for small companies** with APs ending between 1 June 2018–30 June 2018

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/Apprenticeship levy payments****

Notes:

*Company tax returns must be submitted online. 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.