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Date |
Event |
Applies to |
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Business year-end |
Accounts to be prepared to this date |
Individuals, partnerships and companies |
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3 months after commencing self-employment |
Self-employment to be notified to Inland Revenue. |
Individuals and partnerships |
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9 months after company year-end |
Corporation tax for the year to be paid |
Companies only |
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10 months after company year-end |
Company accounts for the year to be filed with Companies House |
Companies only |
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12 months after company year-end |
Company accounts for the year to be filed with the Inland Revenue, together with corporation tax return form CT600. |
Companies only |
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Annually on anniversary of company incorporation |
Annual Return showing details of Company Directors, Secretary and Shareholders to be filed with Companies House, within 28 days, together with filing fee |
Companies only |
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Quarterly (unless monthly or annual accounting opted for) |
VAT Return to be filed with Customs & Excise, together with VAT due |
VAT registered individuals, partnerships and companies |
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January 31st |
Tax Return for the previous year ended 5th April to be filed with the Inland Revenue |
Individuals and partnerships |
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January 31st |
Balance of income tax for the previous year ended 5th April to be paid |
Individuals and partnerships |
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January 31st |
First income tax payment on account to be made for the current year ending 5th April, if applicable |
Individuals and partnerships |
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April 19th |
Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid |
Individuals, partnerships and companies who pay wages or salaries |
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May 19th |
Employer's PAYE return form P35 for the year ended 5th April to be filed with the Inland Revenue |
Individuals, partnerships and companies who pay wages or salaries |
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May 31st |
Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) |
Individuals, partnerships and companies who pay wages or salaries |
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July 6th |
Forms P11D (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with the Inland Revenue |
Individuals, partnerships and companies who provide benefits in kind or reimbursement of expenses to directors or employees |
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July 6th |
Copies of forms P11D to be given to all current employees (and to any ex-employees who request them) |
Individuals, partnerships and companies who provide benefits in kind or reimbursement of expenses to directors or employees |
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July 31st |
Second income tax payment on account to be made for the year ended 5th April, if applicable |
Individuals and partnerships |
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19th of each month |
PAYE and NI for the previous month to be paid to the Inland Revenue |
Individuals, partnerships and companies who pay wages or salaries |
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14 days after each calendar quarter and 14 days after company year-end |
Form CT61 to be filed with the Inland Revenue if any interest paid with income tax deducted at source |
Companies only |
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Contact Details:
S&M Business Services, P.O.Box 198, Salford, Lancs, England, M6 5FE,
Phone:0161 925 0932 Mobile: 07790330307
Full e-mail address: s.morrison@sm-accounting.co.uk
Copyright © 1997- S&M Business Services. All Rights Reserved
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