Tax Calendar
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Tax Calendar

Every month

1 Annual corporation tax due for companies with year ending nine months and a day previously, e.g. tax due 1 January 2013 for year ending 31 March 2012.
14 Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
19 Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.
22 PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
30/31 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 previously and for public companies with year ending six months previously.

If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.



January 2013

31 Submit 2011/12 self-assessment tax return online. Pay balance of 2011/12 income tax and CGT plus first payment on account for 2012/13.

February 2013

1 Initial £100 penalty imposed where the 2011/12 has not been filed or has been filed on paper after the 31 October 2012 deadline. Further £300 penalty or 5% of the tax due if higher where the 2010/11 return has not yet been filed. Third 5% penalty on any 2010/11 tax still unpaid.
2 Submit employer forms P46 (car) for quarter to 5 January 2013.
28 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.

March 2013

2 Last day to pay 2011/12 tax to avoid the initial automatic 5% penalty.
20 Budget day.
31 Last few days to use any CGT and IHT annual allowances and exemptions and to invest in an ISA in 2012/13.

April 2013

1 Main rate of corporation tax falls to 23%.
6 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.
20 Interest accrues on employers’ unpaid PAYE and NIC for 2012/13 (23rd if paying electronically.
30 IHT due on lifetime transfers between 6 April and 30 September 2012.

May 2013

1 Start of daily £10 penalty where the 2011/12 return has not been filed.
19 File 2012/13 annual PAYE return online. Penalties are charged if forms are late.
31 Last day to issue 2012/13 P60s to employees.

July 2013

5 Last date to agree a 2012/13 PAYE Settlement Agreement (PSA) with HMRC.
6 Deadline for employers to make returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2012/13 to HMRC and provide copies to employees.
14 Due date for CT61 return and CT payment for quarter to 30 June 2013.
31 Confirm tax credit claims for 2012/13 and renewal for 2013/14. Due date for second self-assessment payment on account for 2012/13.

August 2013

1 Penalty of 5% of the tax due or £300, whichever is the greater, where the 2011/12 return has not been filed.
2 Submit employer forms P46 (car) for quarter to 5 July 2013.
3 Second 5% penalty imposed on tax still unpaid for 2011/12.

October 2013

1 National minimum wage rates go up.
14 Due date for CT61 return for quarter to 30 September 2013.
31 Deadline for 2012/13 self assessment return if filed on paper.

Tax treatment is dependent upon individual circumstances and may be subject to change in the future.

The Financial Conduct Authority (FCA) does not regulate tax advice, so it is outside the investment protection rules of the Financial Services and Markets Act and the Financial Services Compensation Scheme.

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The FCA does not regulate taxation advice.