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The Institute of Chartered Accountants

 


April 2012
5 Last day of the 2011/12 tax year.
14 Due date for income tax for the CT61 period to 31 March 2012..
19/20 Quarter 4 2011/12 PAYE remittance due.
May 2012
1 Start of daily penalties for 2011 online Tax Return not yet filed. Additional penalties may apply for further delay.
3 Submission date of P46 (Car) for quarter to 5 April.
31 Last day to issue 2011/12 P60s to employees.
June 2012
30 End of CT61 quarterly period.
Annual adjustment for VAT partial exemption calculations (March VAT year end).
July 2012
6 Deadline for submission of Form 42 (transactions in shares and securities).
Deadline for submission of EMI40 (EMI Annual Return).
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
19/20 Quarter 1 2012/13 PAYE remittance due.
Final date for payment of 2011/12 Class 1A NICs.
Second payment due date for 2011/12 Class 2 NICs.
31 Second Self Assessment payment on account for 2011/12.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Liability to 5% penalty on any tax unpaid for 2010/11.
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/13).
August 2012
2 Submission date of P46 (Car) for quarter to 5 July.
31 Annual adjustment for VAT partial exemption calculations (May VAT year end).
September 2012
30 End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2011.
October 2012
14 Due date for income tax for the CT61 quarter to 30 September 2012.
19/22 Quarter 2 2012/13 PAYE remittance due.
31 Deadline for paper submission of 2012 Tax Return without incurring penalties.
November 2012
1 £100 penalty if 2012 paper Tax Return not yet filed. Additional penalties may apply for further delay.
2 Submission date of P46 (Car) for quarter to 5 October.
December 2012
30 Last day for online submission of 2012 Tax Return for HMRC to collect tax through clients’ PAYE code, where they owe less than £3,000.
31 Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2012.
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 Company Tax Return Form CT600 for period ended 31 December 2011.

Other key deadlines:

VAT

  • Filing of quarterly VAT returns - one month after end of VAT quarter Payment of VAT - one month after end of VAT quarter.

Company accounts

  • Filing of accounts at Companies House - ten months after period end (private companies).

 


Tax Calendar
Upcoming dates to watch out for:

May 2012
Start of daily penalties for 2011 online Tax Return not yet filed.
Last day to issue 2011/12 P60s to employees.

June 2012
Annual adjustment for VAT partial exemption calculations (March VAT year end).

July 2012
Second Self Assessment payment on account for 2011/12.

August 2012
Annual adjustment for VAT partial exemption calculations (May VAT year end).


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