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key tax dates
KEY TAX DATES
The below shows the upcoming tax payment and filing deadlines that you should be aware of. It is
important to remain abreast of these deadlines to avoid penalty and interest charges.
Calendar of key tax deadlines – Employers
Period
Deadline
Task
Note
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Tax year
Deadline
Task
Note
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Accounting period end
Corporation tax payment date
CT600 filing date
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NB – Please talk to us if you prepare financial statements of more or less than 12 months in length or have annual profits in excess of £1.5m.
If limited companies pay interest, royalties or similar payments, income tax is deducted from these payments at 20% and is reported to HMRC using form CT61 according to the timetable set out below:
Reporting period
CT61 and payment deadline
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Quarterly/monthly VAT return period end
Return and payment deadline
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Different return and payment deadlines apply for those that file annual returns or those that are required to make payments on account.
Fuel scale charges are updated each year on 1 May.