Tax Calender 2016/2017

May 2016

02 Last day for car change notifications in the quarter to 5 April - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/5/2016
31 Deadline for copies of P60 to be issued to employees for 2015/16

June 2016

July 2016

05 Deadline for PAYE settlement agreement for 2015/16
06 Deadline for 2015/16 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2015/16 - form 42
14 Return and Payment of CT61 tax due for quarter to 30 June 2016
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/7/2016 or quarter 1 of 2016/17 for small employers
Class 1A NIC due in respect of the tax year 2015/16
31 Second self assessment payment on account due for 2015/16
Second 5% penalty surcharge on any 2014/15 outstanding tax due on 31 January 2016 still unpaid
Deadline for Tax Credits to finalise claims for 2015/16 and renew claims for 2016/17
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2014/15 personal tax returns still not filed

August 2016

September 2016

October 2016

01 Due date for payment of Corporation Tax for the year ended 31 December 2015
05 If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2015/16
14 Return and payment of CT61 tax due for quarter to 30 September 2016
19 Tax and Class 1B national insurance due on PAYE settlements for 2015/16
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2016 or quarter 2 of 2016/17 for small employers
31 Deadline for 2015/16 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2017/18 PAYE code (for underpayments of up to £3000 only)

November 2016

December 2016

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/12/2016
30 Deadline for 2015/16 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2017/18 PAYE code (for underpayments of up to £3000 only)

January 2017

01 Due date for payment of Corporation Tax for the year ended 31 March 2016
14 Return and payment of CT61 tax due for quarter to 31 December 2016
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2017 or quarter 3 of 2016/17 for small employers
31 Deadline for filing 2016 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2015/16
Capital gains tax payment due for 2015/16
First self assessment payment on account due for 2016/17
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2014/15
5% penalty for late payment of tax unpaid for 2014/15 self assessment

February 2017

02 Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/2/2017
28 Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2015/16 outstanding tax due on 31 January 2017 still unpaid

March 2017

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/3/2017
31 Last minute tax planning for the 2016/17 tax year. Ensure you use up all exemptions to which you are entitled

April 2017

05 End of 2016/17 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14 Return and payment of CT61 tax due for quarter to 31 March 2017
19 Deadline for Employers' 2016/17 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2017 or quarter 4 of 2016/17 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2016/17
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2017