TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

Key UK Tax Deadlines

2 July – 1 Aug

Corporation Tax:

*Submission of returns for APs ending between 2 July 2012 and 1 Aug 2012.
Payment of tax for small companies** with APs ending between 1 October 2012 – 31 October 2012

2 Aug – 1 Sept

Corporation Tax:

*Submission of returns for APs ending between 2 Aug 2012 and 1 Sept 2012.
Payment of tax for small companies** with APs ending between 1 November 2012 – 30 November 2012

31 July

VAT:

Return and payment due for the VAT period ending 30 June***

2 Aug

Employment taxes: Quarterly submission date of Form P46(Car) 2013 for events in the quarter to 5 July****

19 Aug

CIS:

Monthly return (paper or online) for the tax month 6 July to 5 Aug*****

19 Aug

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments*****

Notes

*From 1 April 2011 company tax returns must be submitted online for accounting periods ending after 31 March 2010. Additionally, tax computations and, with very few exceptions, accounts forming part of a company tax return, must be submitted in Inline eXtensible Business Reporting Language (iXBRL) format.

** Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates.

Corporation Tax must now be paid electronically.

*** If you submit your return online, you must pay electronically, however in this situation you get seven extra calendar days to submit and pay. If you submit a paper return and pay electronically, you are also allowed a further seven extra calendar not including bank holidays or weekends. The 7 calendar day extension does not apply in certain exceptional cases. Note that 31 March 2013 falls on Easter Sunday therefore this should be taken into account when completing the relevant VAT return to ensure this is filed on time.

****Applies only to first provision of company car, provision of additional company car, withdrawn and not replaced company cars and employee starting to earn > £8,500 p.a. or has become a director. From 1 April 2010 this form is not to be used for replacement vehicles. Commencing 1 April 2011 replacement company cars are notifiable electronically.

*****Deadline is extended to the 22nd for Cleared Electronic payments; such payments must reach HMRC's bank account by no later than the last bank working day before the 22nd day of the month or 19th for nonelectronic.