The Tax Calendar 2012 - 2013

Red for companies Blue for employers Black for individuals

April 2012

5^th	End of tax year 2011/12
5^th	Deadline for 2011/12 ISA’s.
6^th	Start of tax year 2012/13
19^th	PAYE due for month to 5 April 2012
19^th	PAYE and CIS quarterly payment date for small employers and contractors
22^nd	Deadline for previous year’s outstanding PAYE & Class 1 NIC payments to reach HMRC

May 2012

1^st	Due date for payment of Corporation Tax for the period ended 31 July 2011
3^rd	Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2012
19^th	Deadline for employers’ year end PAYE returns (P14 & P35) to be submitted for 2011/12
19^th	PAYE due for month to 5 May 2012
31^st	Deadline for forms P60s for 2011/12 to be issued to employees who have worked as at 5^th April

June 2012

1^st	Due date for payment of Corporation Tax for the period ended 31 August 2011
19^th	PAYE due for month to 5 June 2012

July 2012

1^st	Due date for payment of Corporation Tax for the period ended 30 September 2011
6^th	Deadline for forms P11D, P9D and P11D(b) for 2011/12 to be submitted to HMRC and copies issued to employees concerned
19^th	PAYE due for month to 5 July 2012
19^th	PAYE and CIS quarterly payment date for small employers and contractors
19^th	Final date for payment of 2011/12 Class 1A NIC
31^st	Second payment on account 2011/12 due - also the deadline for your Tax Credit annual declaration (if estimated, final figures are due by 31 January 2013)

August 2012

1^st	Due date for payment of Corporation Tax for the period ended 31 October 2011
2^nd	Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2012
19^th	PAYE due for month to 5 August 2012

September 2012

1^st	Due date for payment of Corporation Tax for the period ended 30 November 2011
19^th	PAYE due for month to 5 September 2012

October 2012

1^st	Due date for payment of Corporation Tax for the period ended 31 December 2011
5^th	Deadline for notifying HMRC of new sources of income or gains for 2011/12 if no tax return has been issued
19^th	PAYE due for month to 5 October 2012
19^th	PAYE and CIS quarterly payment date for small employers and contractors
19^th	Deadline for Class 1B NIC payment to reach HMRC
31^st	Deadline for submission of paper 2011/12 self assessment returns if you require HMRC to compute your tax liability and/or if tax unpaid is to be collected by adjustment to your 2013/14 PAYE code. Penalty for late paper returns is up to £100. Please ensure you are retaining your documents for the 2012 Tax Return.

November 2012

1^st	Due date for payment of Corporation Tax for the period ended 31 January 2012
2^nd	Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 October 2012
19^th	PAYE due for month to 5 November 2012

December 2012

1^st	Due date for payment of Corporation Tax for the period ended 28 February 2012
19^th	PAYE due for month to 5 December 2012
30^th	Deadline for submission of 2012 Tax Return electronically if you wish to have a 2011/12 balancing payment collected through your 2013/14 PAYE code
31^st	Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2011

January 2013

1^st	Due date for payment of Corporation Tax for the period ended 31 March 2012
19^th	PAYE due for month to 5 January 2013
19^th	PAYE and CIS quarterly payment date for small employers and contractors
31^st	Deadline for submission of your online 2012 Tax Return (up to £100 penalty if your return is late)
31^st	Deadline for amending 2011 Tax Return
31^st	Balancing payment of your 2011/12 liability and Capital Gains Tax for 2011/12
31^st	First payment on account for 2012/13
31^st	Last day to renew 2012/13 tax credits

February 2013

1^st	Due date for payment of Corporation Tax for the period ended 30 April 2012
2^nd	Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January 2013
14^th	Last day to request NIC deferment for 2012/13
19^th	PAYE due for month to 5 February 2013
28^th	Last day to pay any balance of 2011/12 tax and class 4 NIC to avoid an automatic 5% surcharge

March 2013

1^st	Due date for payment of Corporation Tax for the period ended 31 May 2012
19^th	PAYE due for month to 5 March 2013
31^st	Complete planning for tax year 2012/13 to ensure you use any Capital Gains tax and Inheritance tax annual exemptions
31^st	End of Corporation Tax financial year
31^st	Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2012

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