Keeping track of the tax deadlines that apply to your business can be tricky. Here you can download a quick reference calendar and establish the key deadlines that might affect you.

 

Monthly repeat dates

Construction Industry Scheme (CIS) deadlines

Monthly returns – the 19th of each month.
Online payments – the 22nd of each month (or the 19th for non-electronic payments).

PAYE and Class 1 NIC deadlines

Monthly payment of PAYE/Class 1 NICs by approved electronic methods – the 22nd of each month (or the 19th for non-electronic payments).


Quarterly repeat dates

PAYE/NICs payment deadlines

For full details go to
www.hmrc.gov.uk/payerti/paying/deadline.htm


Variable Dates

Payroll Summaries

Employers report their payroll information by submitting Full Payment Submissions (FPS) and Employer Payment Summaries (EPS). These submissions and other returns and reports are sent directly to HMRC using payroll software, or, if suitable, HMRC’s Basic PAYE Tools.

Find out more at: www.hmrc.gov.uk/payerti/getting-started/payroll-summaries.htm 

Corporation Tax deadlines

The amount of Corporation Tax that businesses pay is normally calculated nine months and a day after the end of a company’s accounting period end date. The actual date depends on your company’s particular accounting period end date. For guidance you may wish to go to www.gov.uk/prepare-file-annual- accounts-for-limited-company

VAT deadlines

There are no fixed times of the year for paying VAT and each business is different. Depending on the type of business you are in and some of the choices that you make, you might pay (or claim) VAT monthly, quarterly or annually. You can find out more at www.gov.uk/vat-returns/deadlines


Penalties

For full details about Self Assessment tax return deadlines and penalties go to: www.hmrc.gov.uk/sa/deadlines-penalties.htm

PAYE penalties for the tax years go to: www.hmrc.gov.uk/payerti/end-of-year/payepenalties.htm 

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