View the latest Key Dates for this tax term

Every Month

1st

Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 July 2011 for year ending 30 September 2010.

14th

Quarterly instalment of corporation tax due for large companies (depending on accounting year end).

19th

Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.

22nd

PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.

30th/31st

Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.

File accounts with Companies House for private companies with year ending nine months earlier and for public companies with year ending six months earlier.

If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.

November 2011

2nd

Submit employer forms P46 (car) for quarter to 5 October 2011.

December 2011

30th

Last day to submit 2010/11 tax return online to have unpaid tax of up to £2,000 collected through the 2012/13 PAYE code.

31st

Deadline for traders taking part in the VAT initiative to register for VAT.

January 2012

6th

Deadline for self-employed tutors and coaches to notify HMRC that they wish to disclose under the Tax Catch Up Plan to qualify for reduced penalties on previously unreported income.

14th

Due date for paper EC Sales List (VAT 101), CT61 return and CT payment for quarter to 31 December 2011.

31st

Submit 2010/11 selfassessment return online (up to £100 penalty if late). Pay balance of 2010/11 income tax, Class 4 NIC and CGT plus first payment on account for 2011/12.

February 2012

1st

Initial £100 penalty imposed (even if no tax due) where the 2010/11 return has not been filed on paper after 31 October 2011.

2nd

Submit employer forms P46 (car) for quarter to 5 January 2012.