The third FAQ in the series. Clients need to know what the tax filing and payment dates are so here is a handy list.
Tax | Details | Dates |
Self-assessment income tax | Paper returns submission | October of year following financial year end |
| Digital submission | 31 January of year following financial year end |
| Tax payment | 31 January of year following financial year end |
Corporation Tax | Submit to HMRC and Companies House | 9 months after end of financial year. ie 31 December year end due 30 September. |
| Payment | 9 months after end of financial year |
PAYE | Notifying HMRC of NIC and Tax due | Monthly by 19th of the the month following the payroll |
| Payment of NIC and Tax | Monthly by 19th of the month following the payroll |
CIS | Notifying HMRC of sub-contractors payments deducted | Monthly by 19th of the month following invoice date |
| Payment of CIS deductions from sub-contractors | Monthly by 19th of the month following invoice date |
| Notifying HMRC of payments with-held from contractor income | By 5th of the month following, in line with PAYE periods |
| Refunds | Deducted from NIC/PAYE payment due month after the month of submission |
VAT | Submitting your return, quarterly | by the 7th of the month after the month following quarter end. ie quarter end March, due 7th May |
| Submitting your return, monthly | by the 7th of the month after the month following. ie January due 7th March |
| Paying your VAT, quarterly | As for the quarterly submission date |
| Paying your VAT, monthly | As for the monthly submission date |