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Key Dates
Here's just a selection of some key dates to keep track of in your diary. To ensure you don't miss and future dates, bookmark this page and come back regularly to view the amended diary. If you have any queries then contact us.
May 2012

Due date for payment of Corporation Tax for period ended 31 July 2011.
Last day for notifying car changes in quarter to 5 April - P46 (Car) (Online submission only).

PAYE/NIC due for the month to 5 April 2012.
Last day for filing forms P14, P35, P38, and P38A - 2011/2012 PAYE returns, without incurring penalties.

Last day to issue 2011/2012 P60s to employees.
Filing date for Corporation Tax Return Form CT600 for period ended 31 May 2011.
June 2012

Due date for payment of Corporation Tax for period ended 31 August 2011.

PAYE/NIC due for the month to 5 June 2012.

End of CT61 quarterly period.
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.
July 2012

Due date for payment of Corporation Tax for period ended 30 September 2011.

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 2011/2012.

Due date for income tax for the CT61 period to 30 June 2011.

PAYE/NIC due for the month to 5 July 2012.
Quarter 1 2011/2012 PAYE and CIS remittance due for small employers and contractors.
Final date for payment of 2011/2012 Class 1A NICs.

Second self assessment payment on account for 2011/2012.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Further 5% surcharge on any tax unpaid for 2010/2011.
Filing date for Corporation Tax Return Form CT600 for period ended 31 July 2011.
August 2012

Liability to second ?100 penalty arises for 2011 Tax Return if still not filed.
Due date for payment of Corporation Tax for period ended 31 October 2011.
Last day for notifying car changes in quarter to 5 July - P46 (Car) (Online submission only).

PAYE/NIC due for the month to 5 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 2011.
September 2012

Due date for payment of Corporation Tax for period ended 30 November 2011.

PAYE/NIC due for the month to 5 September 2012.

Last day for UK businesses to reclaim EC VAT chargeable in 2011.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 30 September 2011.
October 2012

Due date for payment of Corporation Tax for period ended 31 December 2011.

Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2011/2012 if a Tax Return has not been received.

Due date for income tax for the CT61 quarter to 30 September 2012.

PAYE/NIC due for the month to 5 October 2012.
Quarter 2 2011/2012 PAYE and CIS remittance due for small employers and contractors

Deadline for submission of the 2011/2012 paper Tax Return (provided issued by 31 July 2012).
Filing date for Corporation Tax Return Form CT600 for period ended 31 October 2011.
November 2012

Due date for payment of Corporation Tax for period ended 31 January 2011.
Last day for notifying car changes in quarter to 5 October - P46 (Car) (Online submission only).

PAYE/NIC due for the month to 5 November 2012.

Filing date for Corporation Tax Return Form CT600 for period ended 30 November 2011.
December 2012

Due date for payment of Corporation Tax for period ended 28 February 2012.

PAYE/NIC due for the month to 5 December 2012.

Last date to file your 2011 Tax Return electronically if you are an employee and wish to have a 2011/2012 balancing payment of less than ?3,000 collected through your tax code.

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.
You can also view all the key dates.





