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.