| Date |
Event |
Applies to |
| Business year-end |
Accounts to be prepared to this date |
Individuals, partnerships and companies |
 |
| 3 months after commencing self-employment |
Self-employment to be notified to Revenue & Customs. |
Individuals and partnerships |
|
| 9 months after company year-end |
Corporation tax for the year to be paid |
Companies only |
|
| 10 months after company year-end |
Company accounts for the year to be filed with Companies House |
Companies only |
|
| 12 months after company year-end |
Company accounts for the year to be filed with Revenue & Customs,
together with corporation tax return form CT600. |
Companies only |
|
| Annually on anniversary of company incorporation |
Annual Return showing details of Company Directors, Secretary and
Shareholders to be filed with Companies House, within 28 days, together
with filing fee |
Companies only |
|
| Quarterly (unless monthly or annual accounting opted for) |
VAT Return to be filed with Revenue & Customs, together with
VAT due |
VAT registered individuals, partnerships and companies |
|
| January 31st |
Tax Return for the previous year ended 5th April to be filed with
Revenue & Customs |
Individuals and partnerships |
|
| January 31st |
Balance of income tax for the previous year ended 5th April to be
paid |
Individuals and partnerships |
|
| January 31st |
First income tax payment on account to be made for the current year
ending 5th April, if applicable |
Individuals and partnerships |
|
| April 19th |
Any arrears of PAYE and National Insurance due for the year ended
5th April to be paid |
Individuals, partnerships and companies who pay wages or salaries
|
|
| May 19th |
Employer's PAYE return form P35 for the year ended 5th April to
be filed with Revenue & Customs |
Individuals, partnerships and companies who pay wages or salaries |
|
| May 31st |
Copies of forms P60 (year-end payslips) to be given to all current
employees (and to any ex-employees who request them) |
Individuals, partnerships and companies who pay wages or salaries |
|
| July 6th |
Forms P11D (returns of benefits in kind and reimbursed expenses)
for the year ended 5th April to be filed with Revenue & Customs |
Individuals, partnerships and companies who provide benefits in
kind or reimbursement of expenses to directors or employees |
|
| July 6th |
Copies of forms P11D to be given to all current employees (and to
any ex-employees who request them) |
Individuals, partnerships and companies who provide benefits in
kind or reimbursement of expenses to directors or employees |
|
| July 31st |
Second income tax payment on account to be made for the year ended
5th April, if applicable |
Individuals and partnerships |
|
| 19th of each month |
PAYE and NI for the previous month to be paid to Revenue & Customs |
Individuals, partnerships and companies who pay wages or salaries |
|
| 14 days after each calendar quarter and 14 days after company year-end |
Form CT61 to be filed with Revenue & Customs if any interest
paid with income tax deducted at source |
Companies only |
|
