Tax and business calendar

19 May 2012

• CIS return date

  Construction Industry Scheme : Monthly return due for period to 5th of month.

• 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. New penalties apply to late payments.

• Filing forms date

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

21 May 2012

• EC Sales List

  Deadline for online monthly return filing

22 May 2012

• 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.

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

01 Jun 2012

• Advisory fuel rates

  New fuel rates come into force

• 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.

07 Jun 2012

• VAT Return Date

  Due date for April VAT returns (electronic payments)

14 Jun 2012

• EC Sales List

  Deadline for paper monthly return filing

19 Jun 2012

• 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.

21 Jun 2012

• EC Sales List

  Deadline for online monthly return filing

22 Jun 2012

• 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.