Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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31 May 2015

  • P60 deadline

    Deadline for issuing P60s to employees for 2014/15.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2014 to be submitted to HMRC.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2014 and for public companies with a year ended 30 November 2014.

01 Jun 2015

  • Auto-enrolment staging date

    Test tranche for employers with a PAYE scheme with less than 30 members.

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 August 2014, for those companies not liable to pay their liability by instalments.

  • Advisory fuel rates

    New fuel rates come into force.

07 Jun 2015

  • VAT return

    Due date for April VAT returns unless exempted.

21 Jun 2015

  • Intrastat

    Due date for payment of supplementary declarations for May 2015.

30 Jun 2015

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form for period ended 30 June 2014 to be submitted to HMRC.

  • CT61

    End of CT 61 quarterly period.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 September 2014 and for public companies with a year ended 31 December 2014.

01 Jul 2015

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 September 2014, for those companies not liable to pay their liability by instalments.

05 Jul 2015

  • Non-resident landlords

    Deadline for 2014/15 returns of rent paid by agents to non-resident landlords and of tax deducted by tenants from rents paid direct to non-resident landlords.

  • PAYE settlements for 2014/15

    Last date for agreeing PAYE settlement agreements for 2014/15.

06 Jul 2015

  • Benefits/expenses notification

    Deadline for employers to file PAYE forms P11D, P9D and P11D(b) or substitutes for 2014/15. Deadline to give copies or summaries of forms P11D and P9D to employees.

  • Form 42

    Deadline to file form 42 or other relevant forms to report events in connection with unapproved share schemes provided to employees.

  • Redundancy settlement reporting

    Redundancy packages in 2014/15 paid excess of £30,000 and which included benefits must be reported.

07 Jul 2015

  • VAT return

    Due date for May VAT returns unless exempted.

14 Jul 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 June 2015.

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Details of expired compliance and regulatory deadlines.