The filing year
Every deadline, in order
Choose your situation and the next twelve months fill in. The dates are the statutory ones; we file a week early as a rule, so nothing depends on a website working on the last day.
What each one is
In plain words
S01 — the monthly payroll return
PAYE, NIS, NHT and education tax for everyone you employ, due by the 14th of the following month. If you have staff, this is the filing that comes round most often and the one that attracts interest fastest when it is late.
GCT return
If you are registered, a return every month whether or not you traded, due by the last working day of the following month. Filing a nil return on time costs nothing; missing it does.
IT01 and IT02 — the annual income tax return
IT01 for individuals and sole traders, IT02 for companies, both due 15 March for the year just ended. This is the one we need your records for by the end of January.
IT07 — estimated income tax
Four instalments on 15 March, June, September and December, based on what you expect to earn this year. We recalculate yours after the annual return rather than leaving last year's figure to run.
S02 — the employer's annual return
Every employee's pay and deductions for the year, due 31 March. It has to agree with the twelve S01s, which is why we would rather do your payroll than fix it in March.
Asset tax and the Companies Office annual return
Asset tax on 15 March for companies, and the annual return to the Companies Office on the anniversary of incorporation — the one clients most often forget, because nobody sends a reminder.