Expand the sections below to see the key dates relevant for 2017
Key Taxation Dates
|6th||First day of new tax year|
|19th||Deadline for postal payments to reach HMRC Accounts Office for any outstanding non-electronic PAYE tax and Class 1 NICs for the tax year ending 5th April 2017.|
|22nd||Deadline for electronic payments to be cleared in HMRC’s bank account for any outstanding PAYE and Class 1 NICs for the tax year ending 5th April 2017.|
|31st||Last date for giving a form P60 for 2015-16 to each relevant employee who was working for you on 5th April 2016.|
|5th||Last date for agreeing PAYE Settlement Agreements for 2015-16 (if any).|
|6th||Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.|
|6th||Deadline for filing forms P9D, P11D, P11D(b), or substitutes for the tax year ending 5th April 2016.|
|6th||Last date to give forms P9D and P11D to relevant employees.|
|19th||Deadline for postal payments to reach HMRC Accounts Office for any outstanding Class 1A NICs for the tax year ending 5 April 2016.|
|22nd||Final date for electronic payments to be cleated in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5th April 2016.|
|31st||Deadline for second Self Assessment payment on account for tax year ended 5 April 2016.|
Monthly repeat dates
Construction Industry Scheme (CIS) deadlines
Deadline for receipt of the contractor’s monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of each month.
PAYE and Class 1 National Insurance Contribution (NICs) deadlines
Deadline for electronic payments to be cleared in HMRC’s bank account for any PAYE and Class 1 NICs is the 22nd of each month.
Employer Payment Summaries
The Employer Payment Summary (EPS) is used to notify HMRC that no payment is due, or of any amounts being recovered from payments. If you want the EPS to apply to a specific month, you need to send the EPS before payment to HMRC is due on the 19th following the end of the tax month.
Quarterly repeat dates
PAYE/NICs payment deadlines
Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter.
- First Quarter 19 July
- Second Quarter 19 October
- Third Quarter 19 January
- Fourth Quarter 19 April
Cleared electronic payment must reach HMRC’s bank account no later than the 22nd of each quarter.
- First Quarter 22 July
- Second Quarter 22 October
- Third Quarter 22 January
- Fourth Quarter 22 April
Please note that if the 19th or 22nd falls on a weekend or bank holiday, payment must reach HMRC on the last working day before the weekend or holiday.
The deadline for submitting the return online and paying HMRC are usually the same – 1 calendar month and 7 days after the end of an accounting period. You need to allow time for the payment to reach HMRC’s account.
Capital Gains Tax
Report any Capital Gains Tax you need to pay on a Self Assessment tax return in the tax in which you disposed of assets. If you don’t usually send a tax return you will need to register for Self Assessment by 5 October following the tax year you disposed of your chargeable assets.
The executor of a will or administrator of an estate usually has to pay Inheritance Tax by the end of the sixth month after death.
For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made.
File first year accounts with Companies House 21 months after the date you registered with Companies House.
File annual accounts with Companies House 9 months after your company’s financial year ends.
Corporation Tax payments are due nine months and one day following your financial year end. For example, if year end is 31 December 2016, any Corporation Tax owed must be paid by 1 October 2017.
File a company Tax Return 12 months after your accounting period for Corporation Tax ends. Your accounting period for Corporation Tax is the time covered by your Company Tax Return. It’s normally the same 12 months as the company financial year covered by your annual accounts.