Tax dates

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