View the latest Key Dates for this tax term
Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 January 2013 for year ending 31st March 2012.
Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.
PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
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.
Submit 2011/12 self-assessment return online. Pay balance of 2011/12 income tax and CGT plus first payment on account for 2012/13.
Initial £100 penalty imposed where the 2011/12 return has not been filed or has been filed on paper after 31 October 2012. Further £300 penalty or 5% of the tax due if higher where the 2010/11 return has not yet been filed.
Submit employer forms P46 (car) for quarter to 5 January 2013.
Deadline for people who have notified their intention to take part in HMRC's direct selling campaign to make their disclosure and pay all liabilities.
Third 5% penalty on any 2010/11 tax still unpaid.
Last day to pay 2011/12 tax to avoid automatic 5% penalty.
Last few days to use any CGT and IHT annual allowances and exemptions and to invest in an ISA in 2012/13.
Main rate of corporation tax falls to 23%.
First day of the 2013/14 tax year. Income tax additional rate falls to 45% (37.5% for dividends), start of £50,000 limit on uncapped reliefs, introduction of statutory residence test, abolition of age allowance for those born 6 April 1948 onwards.
Start of PAYE real time information (RTI) for most employers.
Due date for CT61 return for quarter to 31st March 2013.
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