Tax Dates and Deadlines for January 2012

Set out below are some of the key tax and accounting dates and deadlines for January 2012.

TAX
1 January	Due date for payment of Corporation Tax for period ended 31 March 2011, for those companies not paying by instalments
19 January	PAYE cheque payment for month ended 5 January should reach HMRC by today
	PAYE cheque payment for quarter to 5 January should reach HMRC by today
	Construction Industry Scheme: Monthly return due for month ended 5 January
22 January	PAYE electronic payment for month ended 5 January should reach HMRC by today
	PAYE electronic payment for quarter to 5 January should reach HMRC by today
31 January	Corporation Tax self-assessment tax return for accounting period ended 31 January 2011 should reach HMRC by today
	Personal and partnership self-assessment tax returns for the tax year ended 5 April 2011 should be filed online by today
	Due date for the 2010/11 self-assessment balancing payment
	Due date for the first 2011/12 self-assessment payment on account

VAT
7 January	Due date for VAT return and payment for November period-end (electronic payment)
31 January	Due date for VAT return and payment for December period-end

ACCOUNTS
31 January	Private companies with 30 April 2011 year-ends should file their accounts with Companies House by today

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Salisbury, Wiltshire, SP2 0QW, United Kingdom