Global compliance requirements
Be prepared - know your upcoming deadlines
January
February
March
April
May
June
July
August
September
October
November
December
UK
Australia
Canada
Germany
Singapore
Corporate tax: Third CT instalment payment
UK (January)
14 January
VAT: Monthly VAT return and payment
VAT: Quarter 4 VAT return and payment
10 January
Germany (January)
Federal corporate tax instalments
Payroll: Quarter 4 WSIB Ontario Worksafe Premium remittance
Quarter 4 GST/HST filing and payment (for quartery filers)
Monthly GST/HST filing and payment (for monthly filers)
31 January
Canada (January)
Monthly withholding tax reporting (IR37)
GST: Quarter 4 GST return and payment
31 January
Singapore (January)
15 January
Payroll: Quarter 2 superannuation
28 January
Australia (January)
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Monthly withholding tax reporting (IR37)
15 February
Singapore (February)
Corporate tax: Quarterly trade tax advance payments (Q1)
28 February
Germany (February)
Canada (February)
Quarterly BAS and IAS (Q2)
25 February
Australia (February)
VAT: Quarter 4 VAT return and payment
7 February
UK (February)
Federal corporate tax instalments
Payroll: Declaration of Conditions of Employment (T2200)
Payroll: Annual summary of remuneration paid (T4)
Monthly GST/HST filing and payment (for monthly filers)
Annual corporate tax balance payment
Payroll: WSIB Ontario Annual Reconciliation
28 February
31 February
Singapore
Germany
Canada
Australia
UK
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10 February
Payroll: Annual statement of earnings
15 February
VAT: Monthly VAT return and payment
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Singapore
Germany
Canada
Australia
UK
Monthly withholding tax reporting (IR37)
31 March
Singapore (March)
Corporate tax: Quarterly CT advance payments (Q1)
VAT: Monthly VAT return and payment
Payroll: Compensatory levy (surcharge for non-employment of disabled/handicapped persons)
10 March
Germany (March)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
31 March
Canada (March)
Quarterly BAS and IAS (Q2)
25 February
Australia (February)
VAT: Quarter 4 VAT return and payment
7 February
UK (March)
31 March
1 March
Payroll: Annual employee remuneration return (Form IR8A/8S/8C)
15 March
Corporate tax estimated chargeable income (ECI) return
Claim for relief from Singapore Income Tax under Avoidance of Double Taxation Agreement (Form IR585)
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Singapore
Germany
Canada
GST: Q1 GST return and payment
Monthly withholding tax reporting (IR37)
30 April
15 April
Singapore (April)
VAT: Monthly VAT return and payment
VAT: Quarter 1 VAT return and payment
10 April
Germany (April)
Federal corporate tax instalments
Payroll: Quarter 1 WSIB Ontario Worksafe Premium remittance
Monthly GST/HST filing and payment (for quarterly filers)
Monthly GST/HST filing and payment (for monthly filers)
30 April
Canada (April)
Payroll: Quarter 3 superannuation
28 April
Australia (April)
Corporate tax: fourth CT instalment payment
14 April
UK (April)
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Singapore
Germany
Canada
Australia
UK
Monthly withholding tax reporting (IR37)
15 May
Singapore (May)
Corporate tax: Quarterly trade tax advance payments (Q2)
VAT: Monthly VAT return and payment
15 May
10 May
Germany (May)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
31 May
Canada (May)
Statutory Annual Financial Statements
31 May
Australia (May)
VAT: Quarter 1 VAT return and payment
7 May
UK (May)
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Singapore
Germany
Canada
Australia
UK
Statutory financial statements
Annual general meeting
Statutory external audit
Monthly withholding tax reporting (IR37)
30 June
15 June
Singapore (June)
Corporate tax: Quarterly CT advance payments (Q2)
VAT: Monthly VAT return and payment
VAT: Quarterly VAT return and payment
10 June
Germany (June)
Statutory annual financial statements
Annual General Meeting or Consent Resolutions
Federal corporate tax instalments
Annual corporate income tax return (T2)
Monthly GST/HST filing and payment (for monthly filers)
30 June
Canada (June)
Fringe benefit tax (FBT) return
Fringe benefit tax (FBT) payment
1 June
Australia (June)
VAT: Quarter 4 VAT return and payment
7 February
UK (June)
Payroll: Form P60 Annual Employee Reporting
31 May
25 May
Quarterly BAS and IAS (Q3)
Corporate income tax payment
25 June
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Singapore
Germany
Canada
Australia
UK
Annual return
GST: Quarter 2 GST return and payment
Monthly withholding tax reporting (IR37)
31 July
15 July
Singapore (July)
VAT: Monthly VAT return and payment
VAT: Quarter 2 VAT return and payment
10 July
Germany (July)
Federal corporate tax instalments
Payroll: Quarter 2 WSIB Ontario Worksafe Premium remittance
Quater 2 GST/HST filing and payment (for quarterly filers)
Monthly GST/HST filing and payment (for monthly filers)
31 July
Canada (July)
Quarter 4 superannuation
28 July
Australia (July)
Payroll: Form P11D payment
31 July
UK (July)
5 July
6 July
14 July
22 July
Payroll: Application to HMRC for a new recurring PAYE Settlement Agreement (PSA)
Payroll: Form P11D Employee benefits reporting
Payroll: Form 42 employment related securities
Corporate tax: first CT instalment payment
Payroll: Submission of PAYE Settlement Agreement (PSA) to HMRC
14 July
15 July
21 July
Payroll: Annual pay as you go (PAYG) summaries to employees
Payroll: Employee Share Scheme (ESS) return to employees
Corporate tax: Corporate income tax return
Corporate tax: International Dealings Schedule (IDS), if applicable
Annual state payroll tax
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Singapore
Germany
Canada
Australia
UK
Monthly withholding tax reporting (IR37)
15 August
Singapore (August)
Corporate tax: Quarterly trade tax advance payments (Q3)
15 August
Germany (August)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
31 August
Canada (August)
Quarterly BAS and IAS (Q4)
Payroll: Employee Share Scheme (ESS) return to Tax Office
Payroll: Annual pay as you go summaries to ATO
25 August
14 August
Australia (August)
VAT: Quarter 2 VAT return and payment
7 August
UK (August)
10 August
VAT: Monthly VAT return and payment
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Singapore
Germany
Canada
Australia
UK
Monthly withholding tax reporting (IR37)
15 September
Singapore (September)
VAT: Monthly VAT return and payment
VAT: Quarterly VAT return and payment
Corporate tax: Quarterly CT advance payments
10 September
Germany (September)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
30 September
Canada (September)
Quarterly BAS and IAS (Q4)
Payroll: Employee Share Scheme (ESS) return to Tax Office
Payroll: Annual pay as you go summaries to ATO
25 August
14 August
Australia (September)
Statutory annual financial statements
30 September
UK (September)
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Singapore
Germany
Canada
Australia
UK
GST: Quarter 3 GST return and payment
31 October
Singapore (October)
VAT: Monthly VAT return and payment
VAT: Quarter 3 VAT return and payment
10 October
Germany (October)
Federal corporate tax instalments
Payroll: Quarter 3 WSIB Ontario Worksafe Premium remittance
Quarter 3 GST/HST filing and payment (for quarterly filers)
Monthly GST/HST filing and payment (for monthly filers)
31 October
Canada (October)
Quarter 1 superannuation
28 October
Australia (October)
Payroll: Payment to HMRC of any agreed PAYE Settlement Agreement (PSA) liability
22 October
UK (October)
1 October
14 October
Corporate tax: Annual corporate tax payment
Corporate tax: Second CT instalment payment
15 October
Monthly withholding tax reporting (IR37)
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Singapore
Germany
Canada
Australia
UK
Annual corporate income tax return (Form C or Form C-S)
31 November
15 November
Singapore (November)
Corporate tax: Quarterly trade tax advance payments (Q4)
15 November
Germany (November)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
30 November
Canada (November)
Quarterly BAS and IAS (Q1)
25 November
Australia (November)
VAT: Quarter 3 VAT return and payment
7 November
UK (November)
10 November
VAT: Monthly VAT return and payment
Monthly withholding tax reporting (IR37)
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Singapore
Germany
Canada
Australia
UK
Monthly withholding tax reporting (IR37)
15 December
Singapore (December)
Statutory financial statements
Annual corporate income tax return
Annual VAT return (Umsatzsteuererklaerung)
31 December
10 December
Germany (December)
Federal corporate tax instalments
Monthly GST/HST filing and payment (for monthly filers)
31 December
Canada (December)
Quarterly BAS and IAS (Q1)
25 November
Australia (November)
Annual corporate tax return
31 December
UK (December)
Corporate tax: Quarterly CT advance payments (Q4)
VAT: Monthly VAT return and payment
VAT: Quarterly VAT return and payment
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Singapore
Germany
Canada
Australia
UK
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
Click on each country to view dates
The dates provided above are for calendar year ends, please contact us for advise if yours are different.
