Company Tax
Personal Tax
1 April 2011
Corporation tax rate for small companies is 20% for 2011/12.
6 April 2011
HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2011.
31 July 2011
Second payment on account due for 2010/11 (based on 50% of 2009/10 liability unless 2010/11 Return already submitted and the liability turns out to be lower for later year in which case it will be the lower balance due)
Further 5% surcharge added to any tax still unpaid for 2009/10 tax year.
30 September 2011
File accounts at Companies House for private limited companies with a 31 December 2010 year end.
1 October 2011
Corporation tax due for small companies with accounting periods ended 31 December 2010.
5 October 2011
Last date to inform HMRC of new sources of personal income for 2010/11 year.
31 October 2011
Final date for submission of a Return on paper, for HMRC to calculate the tax position and to apply for tax to be coded against income in following year (where less than £2000)
1 November 2011
Paper Returns submitted after this date will attract a £100 penalty
31 December 2011
Final date for submission of an Online Return where any tax under £2000 can be collected via a notice of coding against income in the following year.
1 January 2012
Corporation tax due for small and medium-sized companies with accounting periods ended 31 March 2011.
31 January 2012
Final date for submission of an Online Return
Final date for paper Returns for taxpayers who are unable to submit online due to HMRC unable to accept online Returns (Members of Parliament etc)
Due date for payment of Final payment for 2010/11 liability
Due date for payment of 1st payment on account for 2011/12 (where more than £1000 payable and greater than 20% of total tax liability for 2010/11)
1 February 2012
Interest starts to run on unpaid tax as at 31 January 2012
£100 Fine imposed where HMRC requested Return for 2010/11 but not submitted.
28 February 2012
5% Surcharge added on tax unpaid for 2010/11 at this date, interest will still be running.
31 March 2012
Final dale to submit CTSA return for year ended 31 March 2011.
