All change from April 2011

The rules for paying some of the most common taxes are changing.

•Corporation Tax. From 1 April 2011, companies and organisations must submit their company tax returns online and pay all corporation tax and related payments electronically. This includes interest on overdue corporation tax and penalties for not filing company tax returns on time.
When, exceptionally, payment is made by cheque after March 2011, the funds will be treated as being received by HMRC on the date when cleared funds reach HMRC’s bank account – not the date when HMRC receives the cheque. See also How to pay Corporation Tax

•Class 2 National Insurance contributions will in future become due on 31 July and 31 January, the same as self assessment income tax. See also How to pay Class 2 National Insurance contributions

•PAYE late payment penalties. HMRC will start issuing late payment penalty notices to employers who paid their PAYE late in the 2010/11 tax year. See also How to pay PAYE late payment penalties

•Penalties for submitting a VAT Return on paper instead of online. From April 2011 if you should have submitted your VAT Return online but sent it in by paper instead, you will be charged a penalty. These penalties will apply to returns for accounting periods ending on or after 31 March 2011. See also How to pay VAT and Find out more about penalties for submitting a VAT Return on paper instead of online