Every month
1 Annual corporation tax due for companies with a year ending nine months and a day earlier, eg tax due 1 July 2012 for year ending 30 September 2011.
14 Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
19 Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Penalties apply to late payments (including electronic payments). Submit CIS contractors’ monthly return.
22 PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
30/31 Submit CT600 for a year ending 12 months earlier. Last day to amend CT600 for a year ending 24 months earlier. File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.
If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.
March 2012
1 Last day to pay 2010/11 tax to avoid automatic 5% penalty (unless late payment agreed with HMRC).
31 Last few days to use any CGT and IHT annual allowances and exemptions and to invest up to the 2011/12 ISA limits. Deadline for tutors and coaches who have notified their intention to take part in the Tax Catch Up Plan to make to make their disclosure and pay all liabilities.
April 2012
1 Corporation tax main rate reduced to 25%.
6 First day of the tax year. Basic personal allowance increases to £8,105 but basic rate threshold goes down to £34,370. ISA limit becomes £11,280 of which up to £5,640 can be in cash. £50,000 annual charge for remittance basis for non-doms in UK 12+ years.
14 Due date for CT61 return and payment for quarter to 31 March 2012.
20 Interest accrues on employers’ unpaid PAYE and NIC for 2011/12 (23rd if paying electronically).
30 IHT due on lifetime transfers between 6 April and 30 September 2011.
May 2012
3 Submit employer forms P46 (car) for quarter to 5 April 2012.
19 File 2011/12 end of year PAYE forms online. Penalties are charged if forms are late or filed on paper.
31 Last day to issue 2011/12 P60s to employees.
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