21 July 2017

Deadline dates

06 July 2016

Key dates for your diary.


1 March 2017

  • Payment of corporation tax liabilities for accounting periods ended 31 May 2016 for small and medium-sized companies not liable to pay by instalments.

  • Review HMRC car mileage fuel rates.

2 March 2017

  • Unpaid income tax/ class 4 NIC liability for 2015/16 will attract an automatic 5% penalty after today.

7 March 2017

  • Due date for VAT returns and payment for 31 January 2017 quarter (electronic payment).

14 March 2017

  • Quarterly corporation tax instalment for large companies depending on accounting year end.

  • EC sales list deadline for monthly paper return.

19 March 2017

  • Pay PAYE, National Insurance, construction industry scheme and student loan liabilities for month ended 5 March 2017 if not paying electronically.

  • File monthly CIS return.

21 March 2017

  • File online monthly EC sales list.

  • Submit supplementary intrastat declarations for February 2017.

22 March 2017

  • PAYE, NI and student loan liabilities should have cleared HMRC’s bank account.

31 March 2017

  • Companies House should have received accounts of private companies with 30 June 2016 year ends and public limited companies with 30 September 2016 year ends.

  •  Final date to reclaim tax paid by a close company on a loan to a participator under CTA 2010, s 455 if loan repaid during the year ended 31 March 2013.

  •  HMRC should have received corporation tax SA returns for companies with accounting periods ended 31 March 2016.

  • Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2016 (March year ends).

  • End of CT61 reporting period.

  • End of second chargeable period for ATED.

 


1 July 2017

  • Payment of corporation tax for periods ended 30 September 2016, if not liable to pay by instalments.

5 July 2017

  • Non-resident landlords’ scheme forms NRLY and NRL6.
  • Report non-cash benefits not from a registered pension scheme.

6 July 2017

  • Benefits in kind: forms P9D, P11D, P11D(b) for 2016/17 must be completed.
  • Provide employees with 2016/17 benefits information.
  • PAYE settlement agreements for 2016/17 must be finalised.
  • Taxed award scheme returns.
  • Details of redundancy packages for 2016/17 worth more than £30,000 to HMRC.
  • File forms 42.

7 July 2017

  • Due date for VAT return and payment for 31 May 2017 (electronic payment).
  • Election to aggregate beneficial loans in 2016/17.
  • File forms EMI40.

14 July 2017

  • CT61s for quarter ended 30 June 2017.
  • Monthly EC sales list. if paper return used.

19 July 2017

  • Pay PAYE/CIS for month ended 5 July 2017 if by cheque.
  • Pay PAYE liability for q/e 5 July 2017 if average monthly liability is less than £1,500.
  • Payment of 2016/17 Class 1A NICs by cheque.

21 July 2017

  • Online monthly EC sales list.
  • Intrastat – payment of supplementary declaration for June 2016.

22 July 2017

  • PAYE/NIC/student loan payments if being paid online.
  • Pay 2016/17 class 1A NICs electronically.

31 July 2017

 

  • Companies House should have received accounts of private companies with 31 October 2016 year-end.
  • Second 5% surcharge for unpaid 2015/16 balancing payments.
  • 2016/17 second instalment SA liabilities are now due.
  • Tax credits claims to be finalised and renewed.
  • Companies House should have accounts of plcs with 31 January 2017 year-end.
  • CTSA returns for accounting periods ended 31 July 2016.
  • Annual adjustment for VAT partial exemption claims, April year-end.

1 June 2017

  • Payment of corporation tax liabilities for accounting periods ended 31 August 2016 for small and medium-sized companies where payment is not required by instalments.
  • Check for revised HMRC advisory fuel rates.

7 June 2017

  • Electronic filing and payment of VAT liability for quarter ended 5 April 2017.

14 June 2017

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).
  • EC sales list for quarter ended 30 April 2017 due (paper form).

19 June 2017

  • Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2017 if not paying electronically
  • File monthly construction industry scheme return.

21 June 2017

  • File online monthly EC sales list.
  • Submit supplementary Intrastat declarations for May 2017.

22 June 2017

  • Electronic payment of PAYE/CIS liabilities for month ended 5 June 2017 should have cleared HMRC’s bank account.

30 June 2017

  • Companies House should have received accounts of private companies with 30 September 2016 year end.
  • Companies House should have received accounts of public limited companies with 31 December 2016 year end.
  • HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2016.
  • CT61 – quarterly period ends.
  • VAT partial exemption annual adjustments for March VAT year end.
  • Returns by savings institutions made under the European Savings Directive for 2016-17 must be received by HMRC.

1 May 2017

  • Payment of corporation tax liabilities for accounting periods ended 31 July 2016 for small and medium-sized companies not liable to pay by instalments.
  • £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2016 to a maximum of £900.
  • New VAT fuel scale charges apply.

3 May 2017

  • Filing date for form P46(Car) for quarter ended 5 April 2017.

7 May 2017

  • Electronic filing and payment of VAT liability for quarter ended 31 March 2017.

14 May 2017

  • Quarterly corporation tax instalment for large companies (depending on accounting year-end).
  • EC sales list for quarter ended 31 March 2017 due (paper form).

19 May 2017

  • Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2017 if not paying electronically.
  • File monthly construction industry scheme return.

21 May 2017

  • File online monthly EC sales list.
  • Submit supplementary Intrastat declarations for April 2017.

22 May 2017

  • PAYE, NIC and student loan liabilities should have cleared HMRC’s bank account.

31 May 2017

  • Employees at 5 April 2017 and from whose pay tax was deducted should have received form P60 from their employers.
  • Companies House should have received accounts of private companies with 31 August 2016 year end.
  • Companies House should have received accounts of public limited companies with 31 November 2016 year-end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2016.

1 April 2017

  • Payment of corporation tax liabilities for accounting periods ended 30 June 2016 for small and medium-sized companies not liable to pay by instalments.
  • Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2017/18.

5 April 2017

  • 2016/17 tax year end.
  • Ensure personal allowances, exemptions and tax bands are efficiently used.
  • Deadline to pay previously unpaid Class 3 NICs for 2010/11.
  • Deadline to make a lump sum payment to increase state pension by up to £25 a week.

6 April 2017

  • Start of 2017/18 tax year. Ensure payroll and other systems are updated.
  • Ensure Payroll and other systems are updated.
  • Personal allowances increased to £11,500.

7 April 2017

  • Due date for VAT returns and payment for 28 February 2017 quarter (electronic payment).

14 April 2017

  • Quarterly corporation tax instalment for large companies depending on accounting year end.
  • Forms CT61 to be submitted and tax paid for the quarter ended 31 March 2017.

19 April 2017

  • Payment of PAYE, NIC, construction scheme industry and student loan liabilities for month ended 5  April 2017 if not paying electronically.
  • Payment of PAYE liability for quarter ended 5 April 2017 if average monthly liability is less than £1,500.

21 April 2017

  • File online monthly EC sales list.
  • Submit supplementary Intrastat declarations for March 2017.

22 April 2017

  •  PAYE, National insurance contributions and student loan liabilities should have cleared HMRC’s bank account.

30 April 2017

  • Companies House should have received accounts of private companies with 31 July 2016 year end and public limited companies with 31 October 2016 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 30 April 2016.
 

1 March 2017
 
• Payment of corporation tax liabilities for accounting periods ended 31 May 2016 for small and medium-sized companies not liable to pay by instalments.
 
• Review HMRC car mileage fuel rates.
 
 
2 March 2017
 
• Unpaid income tax/class 4 National Insurance liability for 2015-16 will attract an automatic 5% penalty after today.
 
 
7 March 2017
 
• Due date for VAT returns and payment for 31 January 2017 quarter (electronic payment).
 
 
14 March 2017
 
• Quarterly corporation tax instalment for large companies depending on accounting year end.
 
• EC sales list deadline for monthly paper return.
 
 
19 March 2017
 
• Pay PAYE, NI, construction industry scheme and student loan liabilities for month ended 5 March 2017 if not paying electronically.
 
• File monthly CIS return.
 
 
21 March 2017
 
• File online monthly EC sales list.
 
• Submit supplementary intrastat declarations for February 2017.
 
 
22 March 2017
 
• PAYE, NI and student loan liabilities should have cleared HMRC’s bank account.
 
 
31 March 2017
 
• Companies House should have received accounts of private companies with 30 June 2016 year ends and public limited companies with 30 September 2016 year ends.
 
• Final date to reclaim tax paid by a close company on a loan to a participator under CTA 2010, s 455 if loan repaid during the year ended 31 March 2013.
 
• HMRC should have received corporation tax SA returns for companies with accounting periods ended 31 March 2016.
 
• Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2016 (March year ends).
 
• End of CT61 reporting period.
 
• End of second chargeable period for ATED.
 
 

1 February 2017
 
• £100 penalty and extended enquiry window if 2016 self-assessment tax returns not filed on or by 31 January 2017.
 
• Payment of corporation tax liabilities for accounting periods ended 30 April 2016 for small/medium-sized companies not liable to pay by instalments.
 
 
2 February 2017
 
• P46(Car) for quarter ended 5 January 2017.
 
 
 
7 February 2017
 
• Due date for VAT returns and payment for 31 December 2016 quarter (electronic payment).
 
 
14 February 2017
 
• Quarterly corporation tax instalment for large companies (depending on accounting year end).
 
• Monthly EC sales list if paper return used.
 
• Application to defer Class 1 National Insurance contributions (leaflet CA72A) for 2016-17, subject to approval of deferred employer(s).
 
 
17 February 2017
 
• Taxation Awards submissions.
 
 
19 February 2017
 
• Pay PAYE, National Insurance, CIS and student loan Iiabilities for month ended 5 February 2017 if not paying electronically.
 
• File monthly construction industry scheme return.
 
 
21 February 2017
 
• File online monthly EC sales list.
 
• Submit supplementary Intrastat declarations for January 2017.
 
 
22 February 2017
 
• PAYE, National Insurance, CIS and student loan liabilities should have cleared HMRC’s bank account.
 
 
28 February 2017
 
• Payment of 2016-17 self-assessment liabilities after this date will be subject to a 5% surcharge.
 
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2016.
 
 

1 January 2017
 
• Payment of corporation tax liabilities for accounting periods ended 31 March 2016 for small and medium-sized companies not liable to pay by instalments.
 
 
7 January 2017
 
• Due date for VAT returns and payment for 30 November 2016 quarter (electronic payment).
 
 
14 January 2017
 
• Form CT61 to be submitted and tax paid for the quarter ended 31 December 2016.
 
• Quarterly corporation tax instalment for large companies depending on accounting year end.
 
 
19 January 2017
 
• Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2017 if not paying electronically.
 
• File monthly construction industry scheme return.
 
• Payment of PAYE liability for quarter ended 5 January 2017 if average monthly liability is less than £1,500.
 
 
21 January 2017
 
• File online monthly EC sales list.
 
• Submit supplementary Intrastat declarations for December 2016.
 
 
22 January 2017
 
• PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
 
 
31 January 2017
 
• Electronic filing date for 2015- 16 personal, partnership and trust self-assessment (SA) tax returns.
 
• Balance of 2015-16 SA liabilities due.
 
• Payment of first instalment of 2016-17 SA liabilities, including class 2 NICs.
 
• 2014-15 SA tax returns to be amended by this date.
 
• Companies House to receive accounts of private companies with 30 April 2016 year ends and public limited companies with 31 July 2016 year ends.
 
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2016.
 
 
 

1 December 2016
 
  • Payment of corporation tax liabilities for accounting periods ended 29 February 2016 for small and medium-sized companies not liable to pay by instalments.
  • Check HMRC website to ascertain whether advisory fuel rates have been increased.
 
7 December 2016
 
  • Due date for VAT returns and payment for 31 October 2016 quarter (electronic payment).
 
14 December 2016
 
  • Quarterly corporation tax instalment for large companies (depending on accounting year end).
  • Monthly EC sales list if paper return used.
 
19 December 2016
 
  • Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 December 2016 if not paying electronically.
  • File monthly CIS return.
 
21 December 2016
 
  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for October 2016.
 
22 December 2016
 
  • PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
 
30 December 2016
 
  • Deadline for submission of online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.
 
31 December 2016
 

 

  • Companies House should have received accounts for private companies with 31 March 2016 year ends and public limited companies with 
  • 30 June 2016 year ends.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 December 2015.
  • End of CT61 quarterly reporting period.
  • Year end for taxable distance supplies to UK for VAT registration.
  • Non-EC traders claim recoverable UK VAT in year ended 30 June 2016.
  • End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.

 


1 November 2016

  • Payment of corporation tax liabilities for periods ended 31 January 2016 for small and medium-sized companies not liable to pay by instalments.

 

2 November 2016

  • Filing date for form P46 (Car) for quarter ended 5 October 2016.

 

5 November 2016

  • Deadline for specified employment intermediaries to file return for tax quarter ended 5 October 2016.

 

7 November 2016

  • Due date for VAT returns and payment for 30 September 2016 quarter (electronic payment).

 

14 November 2016

  • Quarterly corporation tax instalment for large companies depending on accounting year end.
  • Monthly EC sales list if paper return used.

 

19 November 2016

  • Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 November 2016 if not paying electronically.
  • File monthly construction industry scheme return.

 

21 November 2016

  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for October 2016.

 

22 November 2016

  • PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

 

23 November 2016

  • Autumn statement.

 

30 November 2016

  • Companies House should have received accounts of private companies with 28 February 2016 year end.
  • Companies House should have received accounts of public limited companies with 31 May 2016 year end.
  • HMRC should have received CTSA returns for companies with accounting periods ended 30 November 2015.

 

 


1 October 2016

  • Payment of corporation tax liabilities for periods ended 31 December 2015 for small and medium-sized companies not liable to pay in instalments.
  • National minimum wage rates increase.

 

5 October 2016

  • HMRC must be advised of income tax or CGT liabilities for 2015-16 if a tax return or notice to file has not been received.

 

7 October 2016

  • Due date for VAT return and payment for 31 August 2016 quarter (electronic payment).

 

14 October 2016

  • Form CT61 to be submitted and tax paid for quarter ended 30 September 2016.
  • Quarterly corporation tax instalment for large companies depending on accounting year end.
  • Monthly EC sales list (paper return).

 

19 October 2016

  • Pay PAYE/CIS liabilities for month ended 5 October 2016 if by cheque.
  • File monthly CIS return.
  • PAYE settlement agreement tax/class 1B NIC liabilities if paying by cheque.
  • Payment of PAYE liability for quarter ended 5 October 2016 if average monthly liability is less than £1,500.

 

21 October 2016

  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for September 2016.

 

22 October 2016

  • PAYE/National Insurance/student loan/CIS payments if being paid online.
  • Electronic payment of PAYE for quarter ended 5 October 2016 if average monthly liability is less than £1,500.
  • Electronic payment of PAYE settlement agreement liabilities.

 

31 October 2016

  • Deadline for submission of 2015-16 paper self-assessment tax returns.
  • Deadline for individuals with PAYE income to request a self-assessment tax return for 2012-13 under ITEPA 2003, s 711.
  • Companies House should have received accounts of private companies with a 31 January 2016 year end.
  • Companies House should have received accounts of public limited companies with a 30 April 2016 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 October 2015.

 


1 September 2016

  • Payment of corporation tax liabilities for periods ended 30 November 2015 if not liable to pay by instalments.
  • Check HMRC website for changes to car mileage fuel rates.

 

7 September 2016

  • Due date for VAT return and payment for 31 July 2016 quarter (electronic payment).

 

14 September 2016

  • Quarterly corporation tax instalment payment for large companies.
  • Monthly EC sales list if paper return used.

 

19 September 2016

  • Pay PAYE/construction industry scheme liabilities for month ended 5 September 2016 if by cheque.
  • File monthly construction industry scheme return.

 

21 September 2016

  • File online monthly EC sales list.
  • Intrastat – submit supplementary declarations for August 2016.

 

22 September 2016

  • PAYE/National Insurance/student loan/construction industry scheme payments if paid online.

 

30 September 2016

  • Companies House should have received accounts of private companies with 31 December 2015 year end.
  • Companies House should have received accounts of public limited companies with 31 March 2016 year end.
  • HMRC should have received corporation tax self-assessment returns for companies having an accounting period ended 30 September 2015.
  • End of CT61 quarterly return period.
  • Business rates – small business relief claims for 2015/16 should be made to local authority by today.
  • Businesses to reclaim EC VAT chargeable in 2015.

 


 

 

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