BTTB | BEYOND THE TRIAL BALANCE
 
 
   
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Beyond The Trial Balance: an integrated and cost-effective bookkeeping, VAT, Payroll, Tax and Accounts service for Limited Companies, Partnerships and Sole Traders.

At BTTB, we know that the better informed our clients are about the financial matters that affect their businesses, the more likely they are to flourish. For that reason, we include below some important basic taxation information, as well as some notable dates in the financial calendar.

Date Event Applies to
Business year-end

 Accounts to be prepared to this date Individuals, partnerships and companies
3mnths after commencing self-employment Self-employment to be notified to Inland Revenue Individuals and partnerships
9mnths after company’s year-end Corporation tax for the year to be paid Companies only
10mnths after company’s year-end Company accounts for the year to be filed at Companies House Companies only
12mnths after company year-end Company accounts for the year to filed with the Inland Revenue, together with corporation tax return (CT600) Companies only
Annually on anniversary of company incorporation Annual Return showing details of Company Directors, Secretary and Shareholders to be filed with Companies House, within 28 days, together with filing fee Companies only
Quarterly (unless monthly or annual accounting opted for) VAT Return to be filed with Customs & Excise, together with VAT payment due VAT registered individuals, partnerships and companies
19th of each month
 PAYE and NI for the previous month to be paid to the Inland Revenue Individuals, partnerships and companies who pay wages or salaries
January 31st Tax Return for the previous year ended 5th April to be filed with the Inland Revenue Individuals and partnerships
January 31st Balance of income tax & Class 4 national insurance for the previous year ended 5th April to be paid Individuals and partnerships
January 31st First income tax payment on account to be made for the current year ending 5th April, if applicable Individuals and partnerships
April 19th Any arrears of PAYE and National Insurance due for the year ended 5th April to be paid Individuals, partnerships and companies who pay wages or salaries
May 19th
 Employer’s PAYE return P35 & P14s for the year ended 5th April to be filed with the Inland Revenue Individuals, partnerships and companies who pay wages or salaries
May 31st Copies of forms P60 (year-end payslips) to be given to all current employees (and to any ex-employees who request them) Individuals, partnership and companies who pay wages or salaries
July 6th Copies of forms PllD (returns of benefits in kind and reimbursed expenses) for the year ended 5th April to be filed with the Inland Revenue Individuals, partnerships and companies who provide benefits in kind or reimbursement of expenses to directors and employees
July 6th
 Copies of forms PllD to be given to all current employees ( and to any ex-employees who request them) Individuals, partnerships and companies who provide benefits in kind or reimbursement of expenses to directors or employees
July 19th
 Class 1A National Insurance to be paid to Inland Revenue Individuals, partnerships and companies who provide benefits in kind to directors and employees
July 31st Second income tax payment on account to be made for the year ended 5th April, if applicable Individuals and partnerships

BTTB: The Right Accountancy and Tax Service Provider
 
 
 
 
Association of Accounting Technicians Janet Darko, FMAAT is registered and regulated by the Association of Accounting Technicians to provide services in accordance with licence number 165 details of which are displayed at the address shown.