Inland RevenueTax Information

Business year-end

Accounts to be prepared to this date

Individuals, partnerships and companies

3 months after commencing self-employment

Self-employment to be notified to Inland Revenue.

Individuals and partnerships

9 months after company year-end

Corporation tax for the year to be paid

Companies only

10 months after company year-end

Company accounts for the year to be filed with Companies House

Companies only

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

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

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

January 31st

Tax Return for the previous year ended 5th April to be filed with the Inland Revenue

Individuals and partnerships

January 31st

Balance of income tax for the previous year ended 5th April to be paid

Individuals and partnerships

January 31st

First income tax payment on account to be made for the current year ending 5th April, if applicable

Individuals and partnerships

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

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

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

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

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

July 31st

Second income tax payment on account to be made for the year ended 5th April, if applicable

Individuals and partnerships

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

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