KEY UK TAX DEADLINES
2 Oct–1 Nov |
Corporation Tax: |
*Submission of returns for APs ending between 2 October 2017 and 1 November 2017. Payment of tax for small companies** with APs ending between 1 January 2018–31 January 2018 |
5 Oct |
Self assessment and the Trust declaration |
Deadline to notify chargeability for income tax/CGT if not registered for self-assessment for the tax year ended 5 April 2018 and deadline to register certain trusts online using the Trust Registration Service |
31 Oct |
Self-assessment: |
Submission of paper self-assessment tax return for the tax year ended 5 April 2018*** |
2 Nov–1 Dec |
Corporation Tax: |
*Submission of returns for APs ending between 2 November 2017 and 1 December 2017. Payment of tax for small companies** with APs ending between 1 February 2018–28 February 2018 |
7 Nov |
VAT: |
Return and payment due for the VAT period ending 30 Sept**** |
19 Nov |
CIS: |
Monthly return (online only) for the tax month 6 Oct to 5 Nov***** |
19 Nov |
PAYE: |
Monthly PAYE/Class 1 NIC/Apprenticeship levy payments***** |
Notes: |
*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format. |