The following summarises some of the more significant filing dates for a corporation using a calendar year end. Many of these requirements also apply to partnerships and sole traders. Naturally, if a year-end other than 31 December is used, some of these dates will vary.

Date Return
Annual Events  
19 April Final RTI Submission due
6 July Submission of form P11D reporting benefits in kind
19 July Payment of Class 1A NIC
30 September Payment of corporation tax for accounts prepared for the calendar year (9 months after the end of the accounting period)
November/December Year-end tax planning
31 December Submission of corporation tax return for accounts prepared for the calendar year (12 months after the end of the accounting period)

 
Quarterly Events
14 April Forms CT61 to be submitted reporting tax deducted/received on interest payments
14 July
14 October
14 January
Quarterly VAT returns (although these can be monthly or annually)

 

 
Monthly Events
19th Payment of payroll taxes (under certain circumstances – quarterly)