Key dates and deadlines

Below are some of the key financial dates and deadlines.

Limited Company Deadlines:-

Filing Accounts:-
Unless you are filing your company's first accounts the time normally allowed for delivering accounts to Companies House is:

  • Private company, 9 months from the accounting reference date; or
  • Public company, 6 months from the accounting reference date.

However, if the accounting reference period has been shortened or you are filing your company's first accounts these dates may vary.

Corporation Tax: Payable:-
Nine months after the end of the accounting period (or by quarterly instalments if a large company i.e. profits over £1.5m).
Payments by instalments for large companies,

  • Four instalments based on estimated tax liability.
  • First instalment due six months and 13 days after the start of the accounting period and normally every three months thereafter.

Corporation Tax Returns Submitted:-
The later of either 12 months after the end of the company's financial period, or three months after receipt of the notice to deliver (CT603).

Share Scheme Returns:-

July  
6th Share scheme returns to be sent to HM Revenue & Customs setting out details of shares or options granted to employees by reason of their employment in the previous tax year

Self Assessment and PAYE: -

Apr  
5 Last day of tax year
6 First day of new tax year 
19 Deadline for postal payment to reach HMRC's accounts office for any outstanding non electronic PAYE tax and Class 1 NICs for the tax year ended 5th April 2011.
21

 Deadline for electronic payments to be cleared in HMRC bank account for any outstanding PAYE and Class 1 NICs for the year ended 5th April 2011.
May  
19 Deadline for filing your employer annual return (P35 and P14s) for the year ended 5th April 2011.
31  Last date for giving a form P60 for 2010-11 to each relevant employee who was working for you on 5th April 2011.
Jun  
No key deadlines for NIC, PAYE and Self Assessment 
Jul  
5

Last date for agreeing your PAYE Settlement Agreement for 2010-11 (if any). 
6

Deadline for submitting form 42 or other relevant form to report share related benefits provided to employees. 
6

Deadline for filing forms P9D, P11D, P11D (b), or substitutes for the tax year ended 5th April 2011.  
6

Last date for giving a copy of the 2010-11 forms P9D and forms P11D or substitutes to employees and to the tax office.
19

 Deadline for postal payment to reach HMRC's accounts office for any outstanding class 1A NIC for the tax year ending 5th April 2011.
22

 Deadline for electronic payments to be cleared in HMRC bank account for any outstanding Class 1As for the year ended 5th April 2011.
31

Deadline for second self assessment payment on account for the year ended 5th April 2011. 
Aug

No key deadlines for NIC, PAYE and Self Assessment.
Sept

No key deadlines for NIC, PAYE and Self Assessment.
Oct  
5 Deadline to notify chargeability for income tax/capital gains tax for 2010-11 if not registered for Self Assessment or a penalty for failure to notify may apply. Complete form CWF1 for self employment or form SA1 for non self employment income.
31 Deadline for paper submission of Self Assessment Tax Return for year ended 5th April 2011.
Nov

No key deadlines for NIC, PAYE and Self Assessment.
Dec  
30 Deadline for online submission for Self Assessment Tax Return for tax year ended 5th April 2011 for HMRC to collect tax through client's PAYE code, where they owe less than £2,000.
Jan  
31 Deadline for online submission of Self Assessment Tax Return for year ended 5th April 2011.
31 Deadline for paying Self Assessment balancing payment for tax year ended 5th April 2011.
31 Deadline for first Self Assessment payment on account for tax year ended 5th April 2012.
Mar No key deadlines for NIC, PAYE and Self Assessment.
   

Key Monthly / Quarterly Diary Dates

19th of each month (22nd if electronic)

  • PAYE/NIC payment for previous month’s salary to reach HM Revenue & Customs Accounts Office (or by quarter if paying quarterly)
  • Construction industry monthly return due