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    Tax Calendar

    Click Here to download the abacus Tax Calendar pdf booklet for the current tax year

  • Go to ...
  • Aug 2016
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    Tax Calendar - Next Twelve months

    August 2016
    Date Due Filing Requirement
    1st August 2016 Second 5% late payment penalty on any 2014-15 outstanding tax due on 31st January 2016 still remaining unpaid

    The deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2015 was due for payment by 31st January 2016. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
    2nd August 2016 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th July 2016

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th August 2016 PAYE, Student loans and CIS deductions are due for the month to 5th August 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th August 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th August 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th August 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd August 2016.

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    September 2016
    Date Due Filing Requirement
    19th September 2016 PAYE, Student loans and CIS deductions are due for the month to 5th September 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th September 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th September 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th September 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd September 2016.

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    October 2016
    Date Due Filing Requirement
    5th October 2016 Deadline for notifying HMRC of new sources of taxable income or gains for 2015-16 if no tax return has been issued

    This deadline is relevant to individuals who have not received a self-assessment tax return for the year ended 5th April 2016 but who believe they have received income or capital gains which will result in a tax liability. Individuals must notify HMRC of their liability so that a self-assessment return can be issued in good time for the submission deadline of 1st January 2017.
    19th October 2016 PAYE settlement agreement liabilities for 2015-16 due together with Class 1B NIC. Interest runs from this date on late payment

    This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and NI in respect employees' benefits in kind for the year to 5th April 2016. Where payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2016.
    19th October 2016 PAYE, Student loans and CIS deductions are due for the month to 5th October 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th October 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th October 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th October 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2016.
    19th October 2016 PAYE quarterly payments are due for small employers for the period 6th July 2016 to 5th October 2016

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th October 2016 the return should reach HMRC by 19th October 2016. The quarterly payment should also reach HMRC by 19th October 2016.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2016. Penalties may apply if payment is made late.
    31st October 2016 Deadline for submission of non-electric (paper) Self-Assessment returns for 2015-16 to HMRC

    For individuals who are required to file a self-assessment tax return for 2015-16 this deadline by which you can file paper copies of the self-assessment tax return.

    Anyone who files their self-assessment tax return after this date must file their return electronically.
    31st October 2016 Deadline for submission of 2015-16 self-assessment returns requiring HMRC to compute your tax liability and where the taxpayer wants a balancing payment (below £3,000) collected through their 2017-18 PAYE code

    Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2017-18.

    The deadline for this request is 31st October 2016 if you wish to submit a paper self-assessment tax return to HMRC. Please note that where your return is submitted online then the filing deadline for coding out is 30th December 2016.

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    November 2016
    Date Due Filing Requirement
    2nd November 2016 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th October 2016

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th November 2016 PAYE, Student loans and CIS deductions are due for the month to 5th November 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th November 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th November 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th November 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd November 2016.

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    December 2016
    Date Due Filing Requirement
    19th December 2016 PAYE, Student loans and CIS deductions are due for the month to 5th December 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th December 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th December 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th December 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd December 2016.
    30th December 2016 Online filing deadline for submitting 2013-14 self-assessment returns if you require HMRC to collect any underpaid tax by adjusting your 2017-18 tax code

    Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2017-18.

    The deadline for this request is 30th December 2016 if you wish to submit an online self-assessment tax return to HMRC.

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    January 2017
    Date Due Filing Requirement
    19th January 2017 PAYE, Student loans and CIS deductions are due for the month to 5th January 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th January 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th January 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th January 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2017.
    19th January 2017 PAYE quarterly payments are due for small employers for the period 6th October 2016 to 5th January 2017

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th January 2017 the return should reach HMRC by 19th January 2017. The quarterly payment should also reach HMRC by 19th January 2017.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2017. Penalties may apply if payment is made late.
    31st January 2017 Deadline for submitting electronic self-assessment tax returns for 2015-16. Balance of your 2015-16 tax is due plus the first payment on account for 2016-17. An automatic £100 penalty will be issued for late filing of your self-assessment tax return

    This relates to individuals both employed and self employed and partnerships who are required to complete a self-assessment tax return and also make direct payments to HMRC in regards to their income tax, class 4 NI and any capital gains tax liabilities.

    There is a penalty of £100 if your return is not submitted on time.

    The balancing payment of any outstanding income tax, class 4 NI or capital gains tax for the year ended 5th April 2016 is due for payment by 31st January 2017. Where the payment is made late interest will be charged.

    The first payment on account in regards to income tax and any class 4 NI is also due for payment by 31st January 2017.

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    February 2017
    Date Due Filing Requirement
    1st February 2017 Additional penalty for failing to submit your 2014-15 self-assessment return

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    If your 2014-15 self-assessment return is still outstanding further penalties are now due. This return was due for submission to HMRC by 31st January 2016. Where the return is more than 12 months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher. In serious cases you may be asked to pay up to 100% of the tax due instead.
    2nd February 2017 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2017

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2015 was due for payment by 31st January 2016. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
    2nd February 2017 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2017

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th February 2017 PAYE, Student loans and CIS deductions are due for the month to 5th February 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th February 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th February 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th February 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd February 2017.

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    March 2017
    Date Due Filing Requirement
    2nd March 2017 5% penalty surcharge on any 2015-16 outstanding tax due on 31st January 2017 still remaining unpaid

    Anyone who must complete a self-assessment tax return for 2015-16 should make a direct payment to HMRC in regards to the outstanding balance of income tax, class 4 NI and capital gains tax for 2015-16 no later than 31st January 2017. Interest will accrue on all payments made after this date.

    If the balance outstanding has not been paid by 1st March 2017 a further surcharge of 5% of the total amount outstanding will be added along with the accruing interest.
    19th March 2017 PAYE, Student loans and CIS deductions are due for the month to 5th March 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th March 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th March 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th March 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd March 2017.
    31st March 2017 Last week for tax planning for the tax year 2016-17

    The final deadline of 5th April 2017 is relevant to individuals who have not considered year end tax planning issues.

    Some of these issues are:-
      •  Utilising your annual capital gains tax exemption
      •  Utilising your annual inheritance tax exemption for gifts
      •  Utilising your annual Individual Savings Account investment limit
      •  Making additional pension contributions for 2016-17.

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    April 2017 (dates subject to alteration by future budget)
    Date Due Filing Requirement
    6th April 2017 Start of new tax year 2017-18

    It is never too early to start your tax planning for the new tax year:-
      •  Is your business in the right legal structure to optimise your tax position?
      •  What should your pension contributions be each month?
      •  Do you need to reduce your salary and pay more dividends?
    19th April 2017 Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2016-17 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme.
    19th April 2017 PAYE quarterly payments are due for small employers for the period 6th January 2015 to 5th April 2015

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th April 2017 the return should reach HMRC by 19th April 2017. The quarterly payment should also reach HMRC by 19th April 2017.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2017. Penalties may apply if payment is made late.
    19th April 2017 PAYE, Student loans and CIS deductions are due for the month to 5th April 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th April 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th April 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th April 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2017.
    19th April 2017 Deadline for employers' final PAYE return to be submitted online for 2016-17

    This is the last day by which your final Full Payment Summary (FPS) for the 2016-17 tax year should be sent to HMRC. It is important to answer the end of year declarations and questions.

    You will not be able to file an FPS relating to 2016-17 after 19th April 2017. If you need to make an amendment or correction to the details reported on a 2016-17 FPS you will need to submit an Earlier Year Update (EYU).

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    May 2017 (dates subject to alteration by future budget)
    Date Due Filing Requirement
    1st May 2017 Additional daily penalties for failing to submit your 2015-16 self-assessment return

    This deadline is relevant to individuals who need to complete a self-assessment tax return. The 2015-16 return was due for submission to HMRC by 31st January 2017. Where the return is more than three months late a penalty is charged of £10 for each day, commencing on 1st May 2017 - up to a 90 day maximum of £900. This is in addition to the fixed penalty of £100 which arises if the return is late.
    3rd May 2017 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2017

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th May 2017 Employers year end returns for 2016-17 (P14, P35, P38, P38A and CIS36) due for submission

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme.
    19th May 2017 PAYE, Student loans and CIS deductions are due for the month to 5th May 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th May 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th May 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th May 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd May 2017.
    31st May 2017 Employees must be provided with their P60 for 2016-17 (certificate of pay and tax deducted)

    This is relevant to all businesses who have employed staff throughout the year irrespective of whether or not PAYE tax and NI has been deducted from their salary.

    All employers must provide each of their employees with a P60 for 2016-17 by 31st May 2017.

    A P60 must be raised and sent to everyone who has worked for the business during the 2016-17 tax year even if they are no longer employees.

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    June 2017 (dates subject to alteration by future budget)
    Date Due Filing Requirement
    19th June 2017 PAYE, Student loans and CIS deductions are due for the month to 5th June 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th June 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th June 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th June 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd June 2017.

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    July 2017 (dates subject to alteration by future budget)
    Date Due Filing Requirement
    5th July 2017 Deadline for reaching a PAYE settlement agreement for 2016-17

    This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date.
    6th July 2017 Submission of P11D, P9D and P11D(b) for 2016-17 to the Inland Revenue and copies to be issued to the directors and employees concerned

    This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability.
    6th July 2017 Deadline for employers to report share incentives (form 42) for 2016-17

    This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2016-17.
    19th July 2017 Class 1A NIC for 2016-17 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payment

    This deadline is relevant for employers who have provided their employees with benefits for 2016-17. These benefits should have been reported by the 6th July 2017 and the amount of Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is 22nd July 2017.
    19th July 2017 PAYE, Student loans and CIS deductions are due for the month to 5th July 2017

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th July 2017 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th July 2017. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th July 2017.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2017.
    19th July 2017 PAYE quarterly payments are due for small employers for the period 6th April 2017 to 5th July 2017

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th July 2017 the return should reach HMRC by 19th July 2017. The quarterly payment should also reach HMRC by 19th July 2017.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2017. Penalties may apply if payment is made late.
    31st July 2017 Second payment on account for 2016-17 due

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The second payment on account is due for payment by 31st July 2017.

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    Tax Calendar - Previous Twelve Months

    July 2016
    Date Due Filing Requirement
    5th July 2016 Deadline for reaching a PAYE settlement agreement for 2015-16

    This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date.
    6th July 2016 Submission of P11D's, P9D's and P11D(b) for 2015-16 to the Inland Revenue and copies to be issued to the directors and employees concerned

    This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability.
    6th July 2016 Deadline for employers to report share incentives (form 42) for 2015-16

    This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2015-16.
    19th July 2016 Class 1A NIC for 2015-16 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payment

    This deadline is relevant for employers who have provided their employees with benefits for 2015-16. These benefits should have been reported by the 6th July 2016 and the amount of Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is 22nd July 2016.
    19th July 2016 PAYE, Student loans and CIS deductions are due for the month to 5th July 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th July 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th July 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th July 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2016.
    19th July 2016 PAYE quarterly payments are due for small employers for the period 6th April 2016 to 5th July 2016

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th July 2016 the return should reach HMRC by 19th July 2016. The quarterly payment should also reach HMRC by 19th July 2016.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2016. Penalties may apply if payment is made late.
    31st July 2016 Second payment on account for 2015-16 due

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The second payment on account is due for payment by 31st July 2016.

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    June 2016
    Date Due Filing Requirement
    19th June 2016 PAYE, Student loans and CIS deductions are due for the month to 5th June 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th June 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th June 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th June 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd June 2016.

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    May 2016
    Date Due Filing Requirement
    3rd May 2016 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2016

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th May 2016 Employers year end returns for 2015-16 (P14, P35, P38, P38A and CIS36) due for submission

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme.
    19th May 2016 PAYE, Student loans and CIS deductions are due for the month to 5th May 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th May 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th May 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th May 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd May 2016.
    31st May 2016 Employees must be provided with their P60 for 2015-16 (certificate of pay and tax deducted)

    This is relevant to all businesses who have employed staff throughout the year irrespective of whether or not PAYE tax and NI has been deducted from their salary.

    All employers must provide each of their employees with a P60 for 2015-16 by 31st May 2016.

    A P60 must be raised and sent to everyone who has worked for the business during the 2015-16 tax year even if they are no longer employees.

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    April 2016
    Date Due Filing Requirement
    6th April 2016 Start of new tax year 2016-17

    It is never too early to start your tax planning for the new tax year:-
      •  Is your business in the right legal structure to optimise your tax position?
      •  What should your pension contributions be each month?
      •  Do you need to reduce your salary and pay more dividends?
    19th April 2016 Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2015-16 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme.
    19th April 2016 PAYE quarterly payments are due for small employers for the period 6th January 2016 to 5th April 2016

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th April 2016 the return should reach HMRC by 19th April 2016. The quarterly payment should also reach HMRC by 19th April 2016.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2016. Penalties may apply if payment is made late.
    19th April 2016 PAYE, Student loans and CIS deductions are due for the month to 5th April 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th April 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th April 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th April 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2016.

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    March 2016
    Date Due Filing Requirement
    2nd March 2016 5% penalty surcharge on any 2014-15 outstanding tax due on 31st January 2016 still remaining unpaid

    Anyone who must complete a self-assessment tax return for 2014-15 should make a direct payment to HMRC in regards to the outstanding balance of income tax, class 4 NI and capital gains tax for 2014-15 no later than 31st January 2016. Interest will accrue on all payments made after this date.

    If the balance outstanding has not been paid by 1st March 2016 a further surcharge of 5% of the total amount outstanding will be added along with the accruing interest.
    19th March 2016 PAYE, Student loans and CIS deductions are due for the month to 5th March 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th March 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th March 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th March 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd March 2016.
    31st March 2016 Last week for tax planning for the tax year 2015-16

    The final deadline of 5th April 2016 is relevant to individuals who have not considered year end tax planning issues.

    Some of these issues are:-
      •  Utilising your annual capital gains tax exemption
      •  Utilising your annual inheritance tax exemption for gifts
      •  Utilising your annual Individual Savings Account investment limit
      •  Making additional pension contributions for 2015-16.

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    February 2016
    Date Due Filing Requirement
    1st February 2016 Additional penalty for failing to submit your 2013-14 self-assessment return

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    If your 2013-14 self-assessment return is still outstanding further penalties are now due. This return was due for submission to HMRC by 31st January 2015. Where the return is more than 12 months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher. In serious cases you may be asked to pay up to 100% of the tax due instead.
    2nd February 2016 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2016

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2014 was due for payment by 31st January 2015. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
    2nd February 2016 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2016

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th February 2016 PAYE, Student loans and CIS deductions are due for the month to 5th February 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th February 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th February 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th February 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd February 2016.

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    January 2016
    Date Due Filing Requirement
    19th January 2016 PAYE, Student loans and CIS deductions are due for the month to 5th January 2016

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th January 2016 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th January 2016. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th January 2016.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2016.
    19th January 2016 PAYE quarterly payments are due for small employers for the period 6th October 2015 to 5th January 2016

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th January 2016 the return should reach HMRC by 19th January 2016. The quarterly payment should also reach HMRC by 19th January 2016.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2016. Penalties may apply if payment is made late.
    31st January 2016 Deadline for submitting your 2014-15 self-assessment return (£100 automatic penalty if your return is late) and the balance of your 2014-15 liability together with the first payment on account for 2015-16 are also due

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.

    There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund.

    The balance of any outstanding income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2015 is due for payment by 31st January 2016. Where the payment is made late interest will be charged.

    The first payment on account for 2015-16 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge is also due for payment by 31st January 2016.

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    December 2015
    Date Due Filing Requirement
    19th December 2015 PAYE, Student loans and CIS deductions are due for the month to 5th December 2015

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th December 2015 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th December 2015. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th December 2015.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd December 2015.
    30th December 2015 Online filing deadline for submitting 2014-15 self-assessment returns if you require HMRC to collect any underpaid tax by adjusting your 2016-17 tax code

    Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2016-17.

    The deadline for this request is 30th December 2015 if you wish to submit an online self-assessment tax return to HMRC.

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    November 2015
    Date Due Filing Requirement
    2nd November 2015 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th October 2015

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th November 2015 PAYE, Student loans and CIS deductions are due for the month to 5th November 2015

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th November 2015 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th November 2015. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th November 2015.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd November 2015.

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    October 2015
    Date Due Filing Requirement
    5th October 2015 Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2014-15 if no tax return has been issued

    This deadline is relevant to individuals who have not received a self-assessment tax return for the year ended 5th April 2015 but who believe they have received income or capital gains which will result in a tax liability. This deadline is also relevant to individuals who are liable to the High Income Child Benefit Charge.

    Individuals must notify HMRC of their liability so that a self-assessment return can be issued in good time for the submission deadline of 31st January 2016.
    19th October 2015 PAYE settlement agreement liabilities for 2015-16 due together with Class 1B NIC. Interest runs from this date on late payment

    This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and NI in respect employees' benefits in kind for the year to 5th April 2015. Where payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2015.
    19th October 2015 PAYE, Student loans and CIS deductions are due for the month to 5th October 2015

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th October 2015 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th October 2015. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th October 2015.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2015.
    19th October 2015 PAYE quarterly payments are due for small employers for the period 6th July 2015 to 5th October 2015

    This deadline is relevant to small employers and contractors only.

    A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month.

    Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th October 2015 the return should reach HMRC by 19th October 2015. The quarterly payment should also reach HMRC by 19th October 2015.

    If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2015. Penalties may apply if payment is made late.
    31st October 2015 Deadline for submission of non-electric (paper) Self-Assessment returns for 2014-15 to HMRC

    For individuals who are required to file a self-assessment tax return for 2014-15 this deadline by which you can file paper copies of the self-assessment tax return.

    Anyone who files their self-assessment tax return after this date must file their return electronically.
    31st October 2015 Deadline for submission of 2014-15 self-assessment returns requiring HMRC to compute your tax liability and where the taxpayer wants a balancing payment (below £3,000) collected through their 2016-17 PAYE code

    Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2016-17.

    The deadline for this request is 31st October 2015 if you wish to submit a paper self-assessment tax return to HMRC. Please note that where your return is submitted online then the filing deadline for coding out is 30th December 2015.

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    September 2015
    Date Due Filing Requirement
    19th September 2015 PAYE, Student loans and CIS deductions are due for the month to 5th September 2015

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th September 2015 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th September 2015. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th September 2015.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd September 2015.

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    August 2015
    Date Due Filing Requirement
    1st August 2015 Additional penalty for failing to submit your 2013-14 self-assessment return

    This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The 2013-14 return was due for submission to HMRC by 31st January 2015. Where the return is more than six months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher.
    2nd August 2015 Second 5% late payment penalty on any 2013-14 outstanding tax due on 31st January 2015 still remaining unpaid

    The deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities.

    The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2014 was due for payment by 31st January 2015. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
    2nd August 2015 Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th July 2015

    The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported.

    The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
    19th August 2015 PAYE, Student loans and CIS deductions are due for the month to 5th August 2015

    This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th August 2015 even if the subcontractors return is a nil return.

    Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th August 2015. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th August 2015.

    If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd August 2015.

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