2011/12 tax calendar
| APRIL 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | |||
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | ||
5th
Last day of 2010/11 tax year.
Deadline for 2010/11 ISAs.
Last day to make disposals using the 2010/11 CGT exemption.
Last date for contracting back into the State Second Pension for 2010/11.
Last date for overpayment relief claims in respect of 2006/07 tax year.
Last date for claiming a capital loss in respect of 2006/07 tax year.
14th
Due date for Income Tax for the CT61 period to 31 March 2011.
4th instalment of Corporation Tax for period ended 31 December 2010.
3rd instalment of Corporation Tax for the period ended 31 March 2011.
19th/22nd
Quarter 4 2010/11 PAYE remittance due.
20th
Interest will begin to accrue on unpaid PAYE/NI for 2010/2011.
| MAY 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | |||||
| 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 17 | 18 | 19 | 20 | 21 | 22 | 23 |
| 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| 31 | ||||||
3rd
Last day for notifying car changes in quarter to 5 April – P46 (Car).
19th
Last day for filing forms P14, P35, P38 and P38A – 2010/11 PAYE Returns, without incurring penalties.
31st
Last day to issue 2010/11 P60s to employees.
| JUNE 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | ||||
30th
End of CT61 quarterly period.
| JULY 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | |||
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | 31 | |
5th
Final date for agreement of 2010/11 PAYE Settlement Agreement.
6th
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.
14th
Due date for Income Tax for the CT61 period to 30 June 2011.
1st instalment of Corporation Tax for period ended 31 December 2011.
4th instalment of Corporation Tax for the period ended 31 March 2011.
19th/22nd
Quarter 1 2011/12 PAYE remittance due.
Final date for payment of 2010/11 Class 1A NICs.
31st
Second self assessment payment on account for 2010/11.
Liability to 2nd £100 penalty arises for 2010 Tax Return still not filed.
5% surcharge on any tax unpaid for 2009/10.
| AUGUST 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | ||||||
| 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16 | 17 | 18 | 19 | 20 | 21 | 22 |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30 | 31 | |||||
2nd
Last day for notifying car charges in quarter to 5 July – P46 (Car).
31st
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31 January 2012).
| SEPTEMBER 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | ||
| 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 20 | 21 | 22 | 23 | 24 | 25 | 26 |
| 27 | 28 | 29 | 30 | |||
30th
End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2010.
| OCTOBER 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | ||||
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 | 31 |
1st
Due date for payment of Corporation Tax for period ended 31 December 2010.
5th
Individuals/trustees must notify HMRC of new sources of income/chargeability in 2010/11 if a Tax Return has not been received.
14th
Due date for Income Tax for the CT61 quarter to 30 September 2011.
2nd instalment of Corporation Tax for period ended 31 December 2011.
1st instalment of Corporation Tax for period ended 31 March 2012.
19th/22nd
Quarter 2 2011/12 PAYE remittance due.
31st
Last day to file 2010/11 paper Tax Return.
| NOVEMBER 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | |||||
1st
Please ensure you are retaining your documents for the 2010/11 Tax Return.
2nd
Last day for notifying car changes in quarter to 5 October – P46 (Car).
| DECEMBER 2011 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | ||
| 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 20 | 21 | 22 | 23 | 24 | 25 | 26 |
| 27 | 28 | 29 | 30 | 31 | ||
30th
Last day to file your 2010/2011 Tax Return electronically if you wish to have a 2010/11 balancing payment of less than £2,000 collected through your 2012/13 PAYE code.
31st
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2011.
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 2010.
| JANUARY 2012 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | |||||
| 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 17 | 18 | 19 | 20 | 21 | 22 | 23 |
| 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| 31 | ||||||
1st
Due date for payment of Corporation Tax for period ended 31 March 2011.
14th
Due date for Income Tax for the CT61 quarter to 31 December 2011.
3rd instalment of Corporation Tax for period ended 31 December 2011.
2nd instalment of Corporation Tax for period ended 31 March 2012.
19th/22nd
Quarter 3 2011/12 PAYE remittance due.
31st
First self assessment payment on account for 2011/12.
Capital Gains Tax payment for 2010/11.
Balancing payment – 2010/11 Income Tax/class 4 NICs.
Last date to renew 2011/12 tax credits.
Deadline for amending 2009/10 Tax Return.
Last date to file the 2010/11 Tax Return online.
Last date for claiming a capital loss in respect of 2005/06 tax year, if you were outside Self Assessment when the loss was made.
| FEBRUARY 2012 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | ||||||
1st
£100 penalty if 2011 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2010/11 tax not yet paid.
2nd
Submission date for P46 (car) for quarter to 5 January
14th
Last date (for practical purposes) to request NIC deferment for 2011/12.
28th
Last date to pay any balance of 2010/11 tax and Class 4 NIC to avoid an automatic 5% surcharge.
| MARCH 2012 | ||||||
|---|---|---|---|---|---|---|
| M | T | W | T | F | S | S |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | 31 | |||
31st
End of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2011
This Budget Report was prepared immediately after the Chancellor's Budget Statement based on official press releases and supporting documentation. The Budget proposals are subject to amendment before the Finance Act receives Royal Assent. This Report is for guidance only, and professional advice should be obtained before acting on any information contained herein. No responsibility can be accepted by the publishers or the distributors for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this publication.
