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Tax Calender 2016/2017

Key Tax Deadlines For Tax Agents, individual taxpayers, partnerships & companies

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                                                                                           

 

  • 19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/6/2016

 

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                                                                                        

 

  • 02 Last day for car change notifications in the quarter to 5 July - Use P46 Car
  • 19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/8/2016

 

September 2016                                                                                   

 

  • 19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/9/2016
  • 30 Closing date to claim Small Business Rate Relief for 2015/16 in England


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                                                                                    

 

  • 02 Last day for car change notifications in the quarter to 5 Oct - Use P46 Car
  • 19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/11/2016


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