IMPORTANT FILING DATES
Personal and Partnership Tax Returns to 5 April
Submission -
- Paper due by 31st October
- On-line due by 31st January
Final Payment and 1st payment on account due by 31st January.
2nd payment on account due by 31st July.
Company Accounts and Corporation Tax
- Filing accounts with Companies House - 9 months after year end.
- Paying corporation tax to HMRC - 9 months and 1 day after year end.
- Filing full accounts and corporation tax return with HMRC - within 12 months after year end.
Payroll
- Full Payment submissions on or before the date salary is paid to employees.
- Payment of PAYE and NIC to the 5th of each month by the 19th of each month.
- Sub-contractor monthly returns to 5th of each month by 19th of each month.
- End of year payroll summary to 5th April (old form P35) by 19th May annually.
- Forms P60 to be completed and given to each employee by 31st May annually.
- Form P11d completed and filed by 6th July annually.
- Class 1A NIC on benefits in kind payable by 19th July annually.
VAT
- New VAT registrations need to be filed within 1 month and 1 day of the business reaching the VAT registration threshold.
- Quarterly VAT returns need to be filed 1 month and 7 days after the end of the VAT period.
- Payment of VAT to be made by 1 month and 10 days after the end of the VAT period.