Tax Calendar

This is a summary of the various dates you should be aware of:

Companies House

Abbreviated annual accounts

To be filed at Companies House within 9 months of the year-end. (Earlier dates apply to the first year).

Confirmation statement – CS01

The confirmation statement (CS01) is is prepared at the anniversary of the company’s incorporation, it is then due 28 days after this date.

HMRC

Corporation Tax Return (CT600)

The Corporation Tax Return (CT600) and annual accounts must be sent to HMRC within 12 months of the year-end. (Earlier dates may apply in the first year).

Corporation Tax

Payment of Corporation Tax is due 9 months after the year-end. (Earlier dates may apply in the first year).

VAT returns and payment

These are due approximately five weeks after the end of each quarter. As an example:

• Quarter ending 31st March Due by 7^th May
• Quarter ending 30th June Due by 7^th August
• Quarter ending 30th September Due by 7^th November
• Quarter ending 31st December Due by 7^th February

PAYE

P11d & P11d(b)

The P11d and P11d(b) are due after the end of each tax year. They should reach HMRC by 6th July after the end of the tax year.

PAYE and National Insurance

These deductions from salary should be paid 14 days after the end of the period. Assuming that the company is eligible for quarterly payments they will be due by:

• Quarter ending 5th April Payment due by 22^nd April
• Quarter ending 5th July Payment due by 22^nd July
• Quarter ending 5th October Payment due by 22^nd October
• Quarter ending 5th January Payment due by 22^nd January

Class 1A National Insurance Contributions – this relates to National Insurance on certain benefits in kind such as company cars. If this applies this payment is due by 22^nd July following the end of the tax year.

Self Assessment

Tax Return

The personal Self Assessment Tax Return is normally due with HMRC by 31^st January after the end of the tax year.

Taxes Due

Any taxes due must be paid by 31^st January after the end of the tax year.

Payments on Account

Payments on Account are made twice a year, on 31^st January and 31^st July.