Tax and business calendar

21 May 2013

• EC sales list

  Deadline for online monthly return filing

• Intrastat

  Due date for payment of supplementary declarations for April 2013

22 May 2013

• PAYE/NIC/student loan payment

  Payment if paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month

31 May 2013

• Forms P60

  Deadline for employers to give employees their forms P60 for 2012/13

• Corporation tax return date

  Filing deadline for corporation tax return form CT600 for period ended 31 May 2012 to be submitted to HM Revenue & Customs

• Company accounts filing deadline

  Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2012 and for public companies with a year ended 30 November 2012

• Capital Goods VAT Date

  Capital goods scheme VAT adjustments (monthly returns)

• Backdated Partial Exemption VAT Date

  Deadline for VAT partial exemption special method approval if backdating required to 1 June 2012 (May VAT year ends)

• VAT Return Date

  Due date for April VAT returns

• Corporation tax return date

  Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2012 to be submitted to HMRC

• P60 deadline

  Deadline for issuing P60s to employees for 2012/13

01 Jun 2013

• Corporation tax payment

  Due date for payment of Corporation Tax for year ended 31 August 2012, for those companies not liable to pay their liability by instalments

• Advisory fuel rates

  New fuel rates come into force

07 Jun 2013

• VAT Return Date

  Due date for April VAT returns (electronic payments)

14 Jun 2013

• EC sales list

  Deadline for paper monthly return filing

19 Jun 2013

• PAYE/NIC/student loan payment

  If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month

• CIS return date

  Construction Industry Scheme : Monthly return due for period to 5th of month

21 Jun 2013

• EC sales list

  Deadline for online monthly return filing

• Intrastat

  Due date for payment of supplementary declarations for May 2013

22 Jun 2013

• PAYE/NIC/student loan payment

  Payment if paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month