Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

31 May 2012

Backdated Partial Exemption VAT Date

Deadline for VAT partial exemption special method approval if backdating required to 1 June 2011 (May VAT year ends)
Capital Goods VAT Date

Capital goods scheme VAT adjustments (monthly returns)
Company accounts filing deadline

Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2011 and for public companies with a year ended 30 November 2011
Intrastat

Due date for payment of supplementary declarations for April 2011
VAT Return Date

Due date for April VAT returns
Corporation tax return date

Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2011 to be submitted to HMRC.
P60 deadline

Deadline for issuing P60s to employees for 2011/12

Corporation tax payment

Corporation Tax Payment

Due date for payment of Corporation Tax for year ended 31 August 2011, for those companies not liable to pay their liability by instalments.
Advisory fuel rates

New fuel rates come into force

CIS return date

Construction Industry Scheme : Monthly return due for period to 5th of month
PAYE/NIC/student loan payment

PAYE/NIC/Student Loan Payment

If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

PAYE/NIC/student loan payment

Payment If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

Intrastat

Intrastat

Due date for payment of supplementary declarations for May 2010.
Company accounts filing deadline

Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 September 2011 and for public companies with a year ended 31 December 2011
VAT Return Date

Due date for May VAT returns
VAT Date

Annual adjustment for VAT partial exemption calculations (March VAT year end)
CT61 date

End of CT 61 quarterly period