| Date |
Event |
Applies to |
|
Business year-end
|
Accounts to be prepared to this date
|
Individuals, partnerships, LLPs and companies
|
|
9 months after company year-end
|
Corporation tax for the year to be paid
|
Companies only
|
|
9 months after company year-end
|
Company and LLP accounts for the year to be filed with Companies House
|
LLPs and companies only
|
|
12 months after company year-end
|
Company accounts for the year to be filed with HM Revenue & Customs, together with corporation tax return form CT600.
|
Companies only
|
|
Annually on anniversary of LLP or company incorporation
|
Confirmation Statement to be filed with Companies House, within 14 days together with filing fee
|
LLPs and companies only
|
|
Quarterly (unless monthly or annual accounting opted for)
|
VAT Return to be filed with HM Revenue & Customs, together with VAT due
|
VAT registered individuals, partnerships, LLPs and companies
|
|
January 31st
|
Tax Return for the previous year ended 5th April to be filed with the HM Revenue & Customs
|
Individuals, partnerships and LLPs
|
|
January 31st
|
Balance of income tax for the previous year ended 5th April to be paid
|
Individuals
|
|
January 31st
|
First income tax payment on account to be made for the current year ending 5th April, if applicable
|
Individuals
|
|
May 19th
|
Employer’s PAYE return form P35 for the year ended 5th April to be filed with HM Revenue & Customs
|
Individuals, partnerships, LLP 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, LLPs 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 HM Revenue & Customs
|
Individuals, partnerships, LLPs 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, LLPs and companies who provide benefits in kind or reimbursement of expenses to directors or employees
|
|
July 19
|
Class 1A NI payable for the year ended 5th April based on the forms P11D (benefits in kind)
|
Individuals, partnerships, LLPs and companies who provide benefits in kind to directors or employees.
|
|
July 31st
|
Second income tax payment on account to be made for the year ended 5th April, if applicable
|
Individuals
|
|
19th of each month
|
PAYE and NI for the previous month to be paid to the HM Revenue & Customs
|
Individuals, partnerships, LLPS 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 the HM Revenue & Customs if any interest paid with income tax deducted at source
|
Companies only
|
|
As and when it occurs
|
Changes relating to “People With Significant Control” to be filed with Companies House
|
All companies
|
