(MAIN) Financial Diary Dates

Financial Diary - Main Diary

28/02/2012

5% automatic surcharge arises on unpaid 2010/11 liabilities.

30/04/2012

Additional daily penalties of £10 per day for 2011 returns that are more than 3 months late, running for a maximum of 90 days

31/07/2012

Second payment on account for 2011/12 due.
Further 5% automatic surcharge arises on unpaid 2010/11 liabilities.
Additional penalties of 5% of the tax due for 2011 return period (or £300 if greater) for 2011 returns that are more than 6 months late

06/10/2012

Last date to notify HMRC of a tax liability where no tax return issued.

31/10/2012

Deadline for submission of paper tax returns

30/12/2012

Last date to file returns electronically to carry forward underpayments of less than £2,000.