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| February 19 | PAYE/NIC due for month to 5 February 2012. |
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| February 28 | 5% penalty surcharge on any 2010/11 outstanding tax due on 31 January 2012 still remaining unpaid.
Filing date for Corporation Tax Return Form CT600 for period ended 28 February 2011. |
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| March 1 | Due date for payment of Corporation Tax for period ended 31 May 2011. |
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| March 19 | PAYE/NIC due for month to 5 March 2012. |
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| March 31 | End of Corporation Tax financial year.
End of CT61 quarterly period.
Last minute planning for the tax year 2011/12. Make sure you use any capital gains tax and inheritance tax annual exemptions.
Last minute planning for the tax free investments. Make sure you use your ISA allowances.
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2011. |
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| April 1 | Due date for payment of CT for period ended 30 June 2011. |
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| April 14 | Due date for income tax for the CT61 period to 31 March 2012. |
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| April 19 | Quarter 4 2011/12 PAYE and CIS remittance due for small employees and contractors, including any balance of 2010/11 PAYE/NI |
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| April 20 | Interest will begin to accrue on unpaid PAYE/NI for 2011/12 (if not paid electronically). |
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| April 30 | Normal annual adjustment for VAT partial exemption calculations (monthly returns).
Filing date for Corporation Tax Return Form CT600 for period ended 30 April 2011. |
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| May 1 | Due date for payment of Corporation Tax for period ended 31 July 2011. |
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| May 3 | Last day for notifying car changes in quarter to 5 April - P46 (Car). |
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| May 19 | Last day for filing forms P14, P35, P38, and P38A - 2011/12 PAYE returns, without incurring penalties. |
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| May 31 | Last day to issue 2011/12 P60s to employees.
Filing date for Corporation Tax Return Form CT600 for period ended 31 May 2010. |
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| June 1 | Due date for payment of Corporation Tax for period ended 31 August 2012. |
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| June 30 | End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2011.
Annual adjustment for VAT partial exemption calculations (March VAT year end)
Filing date for Corporation Tax Return Form CT600 for period ended 30 June 2011. |
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| July 1 | Due date for payment of Corporation Tax for period ended 30 September 2011. |
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| July 6 | Last day to file Taxed Award Scheme Returns, file P11Ds, P11D(b)s, P9Ds and Forms 42. Issue copies of P11Ds or P9Ds to employees.
Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2011/12. |
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| July 14 | Due date for income tax for the CT61 period to 30 June 2012. |
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| July 19 | Quarter 1 2010/11 PAYE and CIS remittance due for small employers and contractors.
Final date for payment of 2011/12 Class 1A NICs. |
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| July 31 | Second self assessment payment on account for 2011/12.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Further 5% surcharge on any tax unpaid for 2010/11.
Filing date for Corporation Tax Return Form CT600 for period ended 31 July 2012. |
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| August 1 | Liability to second £100 penalty arises for 2011 Tax Return still not filed.
Due date for payment of Corporation Tax for period ended 31 October 2012. |
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| August 2 | Last day for notifying car changes in quarter to 5 July - P46 (Car). |
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| August 31 | Annual adjustment for VAT partial exemption calculations (May VAT year end).
Filing date for Corporation Tax Return Form CT600 for period ended 31 August 2012.
Annual adjustment for VAT partial exemption calculations (May VAT year end).
Filing date for Corporation Tax Return Form CT600 for period ended 31 August 2012. |
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| September 1 | Due date for payment of Corporation Tax for period ended 30 November 2012. |
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| September 30 | End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 30 September 2012. |
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| October 1 | Due date for payment of Corporation Tax for period ended 31 December 2012. |
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| October 5 | Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2011/12 if a Tax Return has not been received. |
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| October 14 | Due date for income tax for the CT61 quarter to 30 September 2012. |
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| October 19 | Quarter 2 2011/12 PAYE and CIS remittance due for small employers and contractors |
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| October 31 | Deadline for submission of the 2011 paper Tax Return (provided issued by 31 July 2012)
Filing date for Corporation Tax Return Form CT600 for period ended 31 October 2011 |
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| November 1 | Due date for payment of Corporation Tax for period ended 31 January 2012. |
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| November 2 | Last day for notifying car changes in quarter to 5 October - P46 (Car). |
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| November 30 | Filing date for Corporation Tax Return Form CT600 for period ended 30 November 2011. |
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| December 1 | Due date for payment of Corporation Tax for period ended 28 February 2011 |
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| December 29 | Last date to file your 2011 Tax Return electronically if you are an employee and wish to have a 2011/12 balancing payment of less than £2,000 collected through your 2012/13 PAYE code. Date dependant upon who is filing. |
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| December 31 | Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2011.
End of relevant year for taxable distance supplies to UK for VAT registration purposes.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2011. |
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