Tax Calender

Tax Calender 2015/2016

December 2015

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/12/2015
30 Deadline for 2014/15 self assessment online returns to be filed if you are employee and want tax underpaid to be collected by adjustment to your 2016/17 PAYE code (for underpayments of up to £3000 only)

January 2016

1 Due date for payment of Corporation Tax for the year ended 31 March 2015 14 Return and payment of CT61 tax due for quarter to 31 December 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2016 or quarter 3 of 2015/16 for small employers
31 Deadline for filing 2015 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 2014/15

Capital gains tax payment due for 2014/15

First self assessment payment on account due for 2015/16

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 2013/14

5% penalty for late payment of tax unpaid for 2013/14 self assessment

February 2016

2 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 5/2/2016
28 Talk to us about year end and pre-budget planning

First 5% penalty surcharge on any 2014/15 outstanding tax due on 31 January

2016 still unpaid

March 2016

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/3/2016
31 Last minute tax planning for the 2015/16 tax year. Ensure you use up all exemptions to which you are entitled

April 2016

5 End of 2015/16 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 2016
19 Deadline for Employers' 2015/16 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 5/4/2016 or quarter 4 of 2015/16 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2015/16
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 2016