1 – Due date for payment of Corporation Tax for the year ended 31 March 2012
14 – Return and payment of CT61 tax due for quarter to 31 December 2012
19/22 – PAYE/NIC and CIS deductions due for month to
5/1/2013 or quarter 3 of 2012/13 for small employers
31 – Deadline for filing 2012 Self Assessment personal, partnership and trust Tax Returns – £100 first penalty for late filing even if no tax is due or tax due is paid on time.
Balancing self assessment payment due for 2011/12.
Capital gains tax payment due for 2011/12.
First self assessment payment on account due for 2012/13.
Interest accrues on all late payments.
Half yearly Class 2 NIC payment due.
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2010/11.
5% penalty for late payment of tax unpaid for 2010/11 self assessment.