Tax and business calendar

22 Apr 2018

• Quarterly electronic PAYE/class 1 NICs payment

  Q4 (2017/18) PAYE/NIC payment due in order to avoid an automatic interest charge.

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

30 Apr 2018

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2017 to be submitted to HMRC.

01 May 2018

• Corporation tax payment

  Corporation tax payment due for year end 31 July 2017, for those companies not liable to pay their liability by instalments.

07 May 2018

• VAT return

  Due date for March VAT returns unless exempted.

14 May 2018

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 May 2018

• CIS return

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

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from April 2018.

21 May 2018

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for April 2018.

22 May 2018

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

31 May 2018

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2017 to be submitted to HMRC.

• P60 deadline

  Deadline for issuing P60s to employees for 2017/18.

01 Jun 2018

• Advisory fuel rates

  New fuel rates come into force.

• Corporation tax payment

  Corporation tax payment due for year end 31 August 2017, for those companies not liable to pay their liability by instalments.

07 Jun 2018

• VAT return

  Due date for April VAT returns unless exempted.

14 Jun 2018

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 Jun 2018

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from May 2018.