These dates are the deadline dates for the documents to reach the relevant authorities and there can be penalties or interest for being late. For this reason it is better to submit the documents well before the due date.
Fixed dates
March
Decide on any salary bonus for the tax year. Decide on any extra dividend to declare.
19 April
Pay the balance of PAYE on company salaries.
19 May
Submit the annual payroll summary form P35 (can submit benefits in kind returns, forms P11D as well).
6 July
Submit benefits in kind returns, forms P11D, if not submitted with P35.
19 July
Pay Class 1A national insurance on benefits in kind.
31 July
Some directors pay their second income tax instalment.
30 September
Submission of the personal tax returns of the directors if any underpayment of tax is to be collected through PAYE. There is a deadline extension for our clients where we file their tax returns electronically.
31 October
Final date for the directors to submit personal tax returns on paper.
31 January
Final date for electronic submission of the personal tax returns of the directors.
Directors make the final payment of income tax for one tax year and (depending on their other income) the instalment for the next tax year.
Dates depending upon the annual accounting date
One month before
If you are dealing in goods, plan to carry out a stocktake .
At the year end
Carry out a stocktake if you are dealing in goods.
List and value work in progress (costs to date on projects that have not yet been completed and billed) and prepare a brief note of the stage that has been reached.
Shortly afterwards
Enter late received invoices in the accounting records, check that the balance on your record of the bank account agrees to the bank statement, make any corrections and take a permanent back up of computer files.
As soon as convenient
Let us have your accounting records and supporting documents.
Nine months afterwards
This is the due date for paying any corporation tax. It is the final deadline for filing the financial statements at Companies House.
Twelve months afterwards
This is the final deadline for filing the corporation tax return with HM Revenue & Customs.