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2012 Tax Calendar

 

 May

 

 1

Start of daily penalties for 2011 online Tax Return not yet filed. Additional penalties may apply for further delay.

 3

Submission date of P46 (Car) for quarter to 5 April.

 19

Last day for filing forms P14, P35, P38, and P38A – 2011/12 PAYE returns – without incurring penalties. 

 31

Last day to issue 2011/12 P60s to employees. 

 

 

 June

 

 30

End of CT61 quarterly period.
Annual adjustment for VAT partial exemption calculations (March VAT year end). 

 

 

 July

 

 6

Deadline for submission of Form 42 (transactions in shares and securities).
Deadline for submission of EMI40 (EMI Annual Return)
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees. 

 14

Due date for income tax for the CT61 period to 30 June 2012. 

 19/22

Quarter 1 2012/13 PAYE remittance due.
Final date for payment of 2011/12 Class 1A NICs.
Second payment due date for 2011/12 Class 2 NICs. 

 31

Second self assessment payment on account for 2011/12.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/13). 
 

  
 

August to December 2012

 August

  

2

Submission date of P46 (Car) for quarter to 5 July.

31

Annual adjustment for VAT partial exemption calculations (May VAT year end).
 

 

 September

  

30

End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2011. 
 

 

 October

  

1

Due date for payment of Corporation Tax for period ended 31 December 2011.

5

Individuals/trustees must notify HMRC of new sources of income/chargeability in 2011/12 if a Tax Return has not been received. 

14

Due date for income tax for the CT61 quarter to 30 September 2012.

19/21

Quarter 2 2012/13 PAYE remittance due.

31

Last day to file 2012 paper Tax Return without incurring penalties. 
 

 

 November

  

1

Please ensure you are retaining your documents for the 2013 Tax Return.
£100 penalty if 2012 paper Tax Return not yet filed. Additional penalties may apply for further delay 

2

Submission date of P46 (Car) for quarter to 5 October. 
 

 

 December

  

30

Last day for online submission of 2012 Tax Return for HMRC to collect tax through clients’ PAYE code, where they owe less than £2,000. 

31

Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2012.
End of relevant year for taxable distance supplies to UK for VAT registration purposes.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2011.