Individuals Date Event Business year-end Accounts to be prepared to this date 3 months after commencing self-employment Self-employment to be notified to Revenue & Customs. Quarterly (unless monthly or annual) VAT Return to be filed with Revenue & Customs, together with VAT due (VAT Registered Individuals only) January 31st Tax Return for the previous year ended 5th April to be filed with Revenue & Customs January 31st Balance of income tax for the previous year ended 5th April to be paid January 31st First income tax payment on account to be made for the current year ending 5th April, if applicable April 19th Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid May 19th Employer’s PAYE return form P35 for the year ended 5th April to be filed with Revenue & Customs May 31st Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) July 6th Forms P11D (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with Revenue & Customs July 6th Copies of forms P11D to be given to all current employees (and to any ex-employees who request them) July 31st Second income tax payment on account to be made for the year ended 5th April, if applicable 19th of each month PAYE and NI for the previous month to be paid to Revenue & Customs Partnership Date Event Business year-end Accounts to be prepared to this date 3 months after commencing self-employment Self-employment to be notified to Revenue & Customs. Quarterly (unless monthly or annual) VAT Return to be filed with Revenue & Customs, together with VAT due January 31st Tax Return for the previous year ended 5th April to be filed with Revenue & Customs January 31st Balance of income tax for the previous year ended 5th April to be paid January 31st First income tax payment on account to be made for the current year ending 5th April, if applicable April 19th Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid May 19th Employer’s PAYE return form P35 for the year ended 5th April to be filed with Revenue & Customs May 31st Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) July 6th Forms P11D (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with Revenue & Customs July 6th Copies of forms P11D to be given to all current employees (and to any ex-employees who request them) July 31st Second income tax payment on account to be made for the year ended 5th April, if applicable 19th of each month PAYE and NI for the previous month to be paid to Revenue & Customs Companies Date Event Business year-end Accounts to be prepared to this date 9 months after company year-end Corporation tax for the year to be paid 10 months after company year-end Company accounts for the year to be filed with Companies House 12 months after company year-end Company accounts for the year to be filed with Revenue & Customs, together with corporation tax return form CT600. 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 Quarterly (unless monthly or annual) VAT Return to be filed with Revenue & Customs, together with VAT due January 31st Tax Return for the previous year ended 5th April to be filed with Revenue & Customs April 19th Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid May 19th Employer’s PAYE return form P35 for the year ended 5th April to be filed with Revenue & Customs May 31st Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) July 6th Forms P11D (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with Revenue & Customs July 6th Copies of forms P11D to be given to all current employees (and to any ex-employees who request them) 19th of each month PAYE and NI for the previous month to be paid to Revenue & Customs 14 days after each calendar quarter and 14 days after company year-end Form CT61 to be filed with Revenue & Customs if any interest paid with income tax deducted at source     Designed & Built by: Clubasia doIT TM       Home   |   About Us   |   Our Services   |   Tax Tables   |   Tax Facts   |   Useful Links   |   Contact Us   © Copyright PJT and Co 2005. All rights reserved. This information has been produced for general interest. It is therefore essential to take advice on specific issues. We are unable to take responsibility for any outcome resulting from acting upon, or refraining to act upon, this information.