Tax calendar

April 2012

5th

Last day of 2011/12 tax year. Deadline for 2011/12 ISA investments. Last day to make disposals using the 2011/12 CGT exemption. Last date for contracting back into the State Second Pension for 2011/12.

14th

Due date for income tax for the CT61 period to 31 March 2012.

19/20th

Quarter 4 2011/12 PAYE remittance due.

20th

Interest will begin to accrue on unpaid PAYE/NI for 2011/12.

30th

Normal annual adjustment for VAT partial exemption calculations (monthly returns).

May 2012

1st

Start of daily penalties for 2011 online Tax Return not yet filed. Additional penalties may apply for further delay.

3rd

Submission date of P46 (Car) for quarter to 5 April.

19th

Last day for filing forms P14, P35, P38, and P38A - 2011/12 PAYE returns - without incurring penalties.

31st

Last day to issue 2011/12 P60s to employees.

June 2012

6th

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.

14th

Due date for income tax for the CT61 period to 30 June 2012.

19th/20th

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.

31st

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

2nd

Submission date of P46 (Car) for quarter to 5 July.

31st

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

September 2012

30th

End of CT61 quarterly period. Last day for UK businesses to reclaim EC VAT chargeable in 2011.

October 2012

1st

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

5th

Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2011/12 if a Tax Return has not been received.

14th

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

19th/22nd

Quarter 2 2012/13 PAYE remittance due.

31st

Deadline for paper submission of 2012 Tax Return without incurring penalties.

November 2012

30th

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.

31st

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.

January 2013

1st

Due date for payment of Corporation Tax for period ended 31 March 2012.

14th

Due date for income tax for the CT61 quarter to 31 December 2012.

18th/22nd

Quarter 3 2012/13 PAYE remittance due.

31st

First self assessment payment on account for 2012/13. Capital gains tax payment for 2011/12. Balancing payment - 2011/12 income tax/Class 4 NICs. Last day to renew 2012/13 tax credits. First payment due date for 2012/13 Class 2 NICs. Deadline for amending 2010/11 Tax Return. Last day to file the 2012 Tax Return online without incurring penalties.

February 2013

1st

£100 penalty if 2012 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2011/12 tax not yet paid.

2nd

Submission date of P46 (Car) for quarter to 5 January.

14th

Last date (for practical purposes) to request NIC deferment for 2012/13.

March 2013

2nd

Last day to pay any balance of 2011/12 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.

31st

End of Corporation Tax financial year. End of CT61 quarterly period. Filing date for Company Tax Return Form CT600 for the period ended 31 March 2012.