| Date |
Event |
Applies to |
|
| Business year-end |
Accounts to be prepared to this date |
   |
Individuals, partnerships and companies |
 |
| 3 months after commencing self-employment |
Self-employment to be notified to Inland Revenue. |
 |
Individuals and partnerships |
|
| 9 months after company year-end |
Corporation tax for the year to be paid |
|
Companies only |
|
| 10 months after company year-end |
Company accounts for the year to be filed
with Companies House |
|
Companies only |
|
| 12 months after company year-end |
Company accounts for the year to be filed
with the Inland Revenue, together with corporation
tax return form CT600. |
|
Companies only |
|
| Annually on anniversary of company incorporation |
Annual Return showing details of Company Directors,
Secretary and Shareholders to be filed with
Companies House, within 28 days, together with
filing fee |
|
Companies only |
|
| Quarterly (unless monthly or annual accounting
opted for) |
VAT Return to be filed with Customs & Excise,
together with VAT due |
|
VAT registered individuals, partnerships and
companies |
|
| January 31st |
Tax Return for the previous year ended 5th
April to be filed with the Inland Revenue |
|
Individuals and partnerships |
|
| January 31st |
Balance of income tax for the previous year
ended 5th April to be paid |
|
Individuals and partnerships |
|
| January 31st |
First income tax payment on account to be
made for the current year ending 5th April,
if applicable |
|
Individuals and partnerships |
|
| April 19th |
Any arrears of PAYE and National Insurance
due for the year ended 5th April to be paid |
|
Individuals, partnerships and companies who pay wages or salaries |
|
| May 19th |
Employer’s PAYE return form P35 for the year
ended 5th April to be filed with the Inland
Revenue |
|
Individuals, partnerships and companies who
pay wages or salaries |
|
| May 31st |
Copies of forms P60 (year-end payslips) to
be given to all current employees (and to any
ex-employees who request them) |
|
Individuals, partnerships and companies who
pay wages or salaries |
|
| July 6th |
Forms P11D (returns of benefits in kind and
reimbursed expenses) for the year ended 5th
April to be filed with the Inland Revenue |
|
Individuals, partnerships and companies who
provide benefits in kind or reimbursement of
expenses to directors or employees |
|
| July 6th |
Copies of forms P11D to be given to all current
employees (and to any ex-employees who request
them) |
|
Individuals, partnerships and companies who
provide benefits in kind or reimbursement of
expenses to directors or employees |
|
| July 31st |
Second income tax payment on account to be
made for the year ended 5th April, if applicable |
|
Individuals and partnerships |
|
| 19th of each month |
PAYE and NI for the previous month to be paid
to the Inland Revenue |
|
Individuals, partnerships and companies who
pay wages or salaries |
|
| 14 days after each calendar quarter and 14
days after company year-end |
Form CT61 to be filed with the Inland Revenue
if any interest paid with income tax deducted
at source |
|
Companies only |
|
