Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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30 Apr 2015

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2014 to be submitted to HMRC.

  • Unfiled 2014 tax return penalty

    Further late penalties apply to outstanding 2013/14 returns. For returns filed online after today, automatic £10 daily penalties apply. For returns filed on paper, the further penalty is the greater of £300 or 5% of the tax outstanding on 31 October 2014.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 July 2014 and for public companies with a year ended 31 October 2014.

01 May 2015

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 July 2014, for those companies not liable to pay their liability by instalments.

06 May 2015

  • P46 (car)

    Last day for notifying car changes in quarter to 5 April - P46 (Car).

07 May 2015

  • VAT return

    Due date for March VAT returns unless exempted.

14 May 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 May 2015

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

  • Filing PAYE forms

    Last day for filing employer annual returns (P35 and P14s) without incurring penalties.

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 May 2015

  • Intrastat

    Due date for payment of supplementary declarations for April 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for May 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

22 May 2015

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

31 May 2015

  • P60 deadline

    Deadline for issuing P60s to employees for 2014/15.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2014 to be submitted to HMRC.

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Details of expired compliance and regulatory deadlines.