April 2012
5 Last day of the 2011/12 tax year.
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
14 Return and Payment of CT61 tax due for quarter to 31 March 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2012 or quarter 4 of 2011/12 for small employers. "IR35 Tax" also due.
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2010/11 self assessment tax return due on 31 January 2012.
 
May 2012
2 Last day for car change notifications in the quarter to 5 April - Use P46 Car
19 Deadline for Employers' 2011/12 end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online.
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/5/2012
31 Deadline for copies of P60 to be issued to employees for 2011/12
   
June 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/6/2012
 
July 2012
5 Deadline for PAYE settlement agreements for 2011/12
Deadline for new tax credit claim to start from beginning of 2011/12
6 Deadline for 2011/12 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2011/12 - form 42
14 Return and Payment of CT61 tax due for quarter to 30 June 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/7/2012 or quarter 1 of 2012/13 for small employers
19 Class 1A NIC due in respect of the tax year 2011/12
31 Second self assessment payment on account due for 2011/12.
Penalty of 5% of self assessment tax due for 2010/11 still outstanding
Deadline for Tax Credits to finalise claims for 2011/12 and renew claims for 2012/13
Half Yearly Class2 NIC due
Penalty of 5% of tax due or £300, whichever is greater for 2010/11 personal tax returns still not filed
 
August 2012
2 Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/8/2012
 
September 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/9/2012
 
October 2012
1 Due date for payment of Corporation Tax for the year ended 31 December 2011
5 If a paper return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2011/12
14 Return and payment of CT61 tax due for quarter to 30 September 2012
19 Tax and Class 1B national insurance due on PAYE settlements for 2011/12
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2012 or quarter 2 of 2011/13 for small employers
31 Deadline for 2011/12 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2013/14 PAYE code (for underpayments of up to £3000 only)
 
November 2012
2 Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/11/2012
 
December 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/12/2012
30 Deadline for 2011/12 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2013/14 PAYE code (for underpayments of up to £3000 only).
 
January 2013
1 Due date for payment of Corporation Tax for the year ended 31 March 2012
14 Return and payment of CT61 tax due for quarter to 31 December 2012
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2013 or quarter 3 of 2012/13 for small employers
31 Deadline for filing 2011/2012 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing.
Balancing self assessment payment due for 2011/12
Capital gain tax payment due for 2011/12
First self assessment payment on account due for 2012/13
Interest accrues on all late payments
Half Yearly Class 2 NIC due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still outstanding for 2010/11
5% penalty for late payment of tax unpaid for 2010/11 self assessment
 
February 2013
2 Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/2/2013
28 Talk to us about year end and pre-budget planning
28 First 5% penalty surcharge on any 2011/12 outstanding tax due on 31 January 2013 still unpaid
 
March 2013
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/3/2013
31 Last minute tax planning for the 2013/14 tax year. Ensure you use up all exemptions to which you are entitled.
 
April 2013
5 End of 2012/13 tax year
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14 Return and payment of CT61 tax due for quarter to 31 March 2013
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2013 or quarter 4 of 2012/13 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2012/13.
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2013