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Dates for October.
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
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