Tax Calendar

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.

Annual Events

  • 19th May
    Submission of forms P35 and P14's
    Filing of CIS 36 returns
    Payment of CIS deductions
  • 6th July
    Submission of form P11D
  • 19th July
    Payment of Class 1A NIC
  • 30th September
    Payment of corporation tax (9 months after the end of the accounting period)
  • November/December
    Year end tax planning
  • 31st December
    Submission of corporation tax return (12 months after the end of the accounting period)

Monthly Events

  • Monthly on 19th
    Payment of payroll taxes (under certain circumstances - quarterly)
    Filing of CIS monthly returns

Quarterly Events

  • 14th of April, July, October and January
    Forms CT61 to be submitted - tax deducted/received on interest payments
    VAT returns (although these can be monthly)