BASH ACCOUNTANCY SERVICES

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Dates you Must Consider
Important Forms
our Charges
Vat Return  :                               VAT period + 1 month - VAT filing and payment deadline
 
Self-Employed/Partnerships  :   Jan 31 - Online self-assessment tax filing deadline.
                                                  Jan 31 - First income tax instalment due
                                                                   31st January
Online Tax Return submission
Tax Year :                                  April 5 - End of tax year
                                                  April 6 - Start of new tax year
                                                  July 31-Second Incme Tax Instalment Due Date
Limited Companies  :                Year end - Companies House Annual Return filing deadline
                                                  Year end + 9 months - Companies House accounts filing deadline
 
Limited Companies Tax Payment : 
                                                 Year end + 9 months 1 day - Corporation Tax payment deadline (Annual Installment)
                                                  Period start + 6/9/12/15 months and 13 days - Corporation Tax payment deadline (quarterly installment)
Limited Companies Tax Return  : 
                                                  Year end + 12 months - Corporation Tax Return Deadline
 
Pay as You Earn (PAYE) : 
                                                  May 19 - P35.P38, P38A & CIS36 and P14 Deadlines
                                                  Jul 6 - P11 (D) and P9 Deadlines
                                                  Each month 22 - Monthly PAYE filing and payment deadlines (On-Line Submission)
                                                  Jan/Apr/Jul/Oct 22 - Quarterly PAYE filing and payment deadlines (on-line filing)
                                                                  31st May Issue P60s to employees
                                                                  6th July P9D, P11D,& P11D(b), and appropriate copies to employees
                                                                  19th July
Payment due on Class 1A NICs
 
Penalties for late Submission : 
Corporation Tax                           28th February 5% on unpaid at that date
                                                                   31st July
Further 5% on amount unpaid at that date
Self Assessment Return           Depends on liabilites  normally £ 100
                                                                   31st January where returns are outstanding at that date
                                                                   31st July
Further penalty if still outstanding