Fiscal Year - Important Dates

 

PAYE and NIC payment dates

Month/Quarter ended Month/Quarter number HMRC has to receive cleared electronic funds by HMRC has to receive cheques by
5 May M01

22 May

19 May

5 Jun

M02

22 Jun

19 Jun

5 Jul

M03 / Q1

22 Jul

19 Jul

5 Aug

M04

22 Aug

19 Aug

5 Sep

M05

22 Sep

19 Sep

5 Oct

M06 / Q2

22 Oct

19 Oct

5 Nov

M07

22 Nov

19 Nov

5 Dec

M08

22 Dec

19 Dec

5 Jan

M09 / Q3

22 Jan

19 Jan

5 Feb

M10

22 Feb

19 Feb

5 Mar

M11

22 Mar

19 Mar

5 Apr

M12 / Q4

22 Apr

19 Apr

 

If the due date falls on a weekend or bank holiday, then your payment must reach HMRC by the previous bank working day (Monday to Friday), unless you make payment using the Faster Payment Service. If your payment arrives late you may be liable for a late payment penalty.

 

Corporation Tax

Corporate Tax Return form due for submission within 12 months of the end of your company or organisation's Corporation Tax accounting period.

Corporate Tax Returns must be submitted online to HMRC online.
Additionally tax computations and the accounts that form part of your Corporate Tax Return, must be submitted online in

eXtensible Business Reporting Language (iXBRL) format.

The Corporation Tax liability is due to be settled on or before 9 months and one day after the end of the accounting period.

 

VAT (main deadlines)

Accounting period ending Deadline for VAT Return submitted online

30 November 2013

7 January 2014

31 December 2013

7 February 2014

31 January 2014

7 March 2014

28 February 2014

7 April 2014

31 March 2014

7 May 2014

30 April 2014

7 June 2014

31 May 2014

7 July 2014

30 June 2014

7 August 2014

31 July 2014

7 September 2014

31 August 2014

7 October 2014

30 September 2014

7 November 2014

31 October 2014

7 December 2014
30 November 2014

7 January 2015

31 December 2014

7 February 2015

 

Collage of iconic buildings representing the areas of Hamilton, East Kilbride and Rutherglen that Lamont Blair offer services in accounting, tax, bookkeeping, payroll, budgeting, cash flow and trusts.