Key Dates

January

1 – Due date for payment of Corporation Tax for years ended 31 March 2011.

14 – Due date for income tax for the CT61 quarter to 31 December.

19/22 – Quarter 3  PAYE remittance due.

31 – First self assessment payment on account for 2011/12, Capital gains tax payment for 2010/11, Balancing payment – 2010/11 income tax/class 4 NICs, Last day to renew 2011/12 tax credits, Deadline for amending 2009/10 Tax Return, Last day to file the 2011 Tax Return.

February

1 – £100 penalty if 2011 Tax Return not yet filed. Additional penalties may apply for further delay, Interest starts to accrue on 2010/11 tax not yet paid.

2 – Quarterly submission date of P46 (Car) for quarter to 5 January 2012.

14 – Last date (for practical purposes) to request NIC deferment for 2011/12.

28 – Last day to pay any balance of 2010/11 tax and Class 4 NIC to avoid an automatic 5% surcharge

March

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th March 2012.

31 – Last minute tax planning for 2011/2012

April 

5 – Tax year end 5th April 2012

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th April 2012

30 – P60’s to be issued to staff 

May 

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th May 2012

June 

19 -PAYE, Student loans and CIS deductions are due for the month ended 5th June 2012

July 

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th July 2012

19 – P11D Deductions

31 – Second payment on account due for tax year 2011/12

August 

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th August 2012

September 

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th September 2012

October 

19 – PAYE, Student loans and CIS deductions are due for the month ended 5th Ocotber 2012