Key Taxation Deadlines 2017

Expand the sections below to see the key dates relevant for 2017

Key Taxation Dates

April 2017
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.
May 2016
31st Last date for giving a form P60 for 2015-16 to each relevant employee who was working for you on 5th April 2016.
July 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.

VAT returns

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.

Inheritance Tax

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.

Accounts

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

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.

Client Testimonials

Below are a few recent client testimonials:

Newnham and Son have been with us every step of the way, from registering us with Companies house, scaling the team and through several complex fundraising rounds. 24/7 there is a friendly and knowledgeable voice at the end of a phone, happy to do just about anything to help.  We couldn’t recommend them more.

Freddy Macnamara | Founder | Cuvva Ltd

Newnham & Son, in particular Ed, supported our company as it grew from being a start-up to a successful mature business.  Along the way the service provided was excellent, with a personal service and a fast turnaround to any questions we had. I would not hesitate to recommend Newnham & Son to any business seeking a trusted accountancy advisor – we consider them to be a partner in our business success and an outsourced financial function.

Melanie Redding | Director & Co_Founder | JuMelia ltd

Since working with Newnham & Son for the last five years, I’ve found them to be reliable, conscientious and proactive. I would highly recommend them!

Sweeta Patel | Director | The Corner Shop Created Ltd.

Roger and Ed have guided us through the financial maze with great dexterity and all along charging us competitive rates for a very personal service.

We can sincerely say that it is a pleasure to have such competent and pleasant people as our accountants.

David Durnford-Slater | Director | DBS Offshore Ltd.

I am confident that Newnham & Son will provide the accessible, friendly, customer-driven expertise that has benefited me since Roger Newnham became my tax and accountancy advisor in 1979.

Dr. John Symons

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