April 2016

5th Last day of 2015/16 tax year
Deadline for 2015/16 ISA investments
Last day to make disposals using the 2015/16 CGT exemption
14th Due date for income tax for the CT61 period to 31 March 2016
19th/22nd Quarter 4 2015/16 PAYE remittance due
30th Normal annual adjustment for VAT partial exemption calculations (monthly returns)

 

May 2016

1st Start of daily penalties for 2015 online Tax Return not yet filed. Additional penalties may apply for further delay
3rd Submission date of P46 (Car) for quarter to 5 April
31st Last day to issue 2015/16 P60s to employees

 

June 2016

1st New advisory fuel rates for users of company cars effective from today
30th End of CT61 quarterly period
Annual adjustment for VAT partial exemption calculations (March VAT year end)

 

July 2016

6th Deadline for submission of employment related securities annual returns
File Taxed Award Scheme Returns, file P11Ds and P11D(b)s. Issue copies of P11Ds to employees
Deadline for entering into a PAYE Settlement Agreement for 2015/16
14th Due date for income tax for the CT61 period to 30 June 2016
19th/22nd Quarter 1 2016/17 PAYE remittance due
Final date for payment of 2015/16 Class 1A NICs.
31st Second self assessment payment on account for 2015/16.
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/17)

 

August 2016

2nd Submission date of P46 (Car) for quarter to 5 July
31st Annual adjustment for VAT partial exemption calculations (May VAT year end)

 

September 2016

1st New advisory fuel rates for users of company cars effective from today
30th End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2015

 

October 2016

1st Due date for payment of Corporation Tax for period ended 31 December 2015
5th Individuals/trustees must notify HMRC of new sources of income/chargeability in 2015/16 if a Tax Return has not been received
14th Due date for income tax for the CT61 quarter to 30 September 2016.Last day for UK businesses to reclaim EC VAT chargeable in 2015
19th/22nd Quarter 2 2016/17 PAYE remittance due
31st Last day to file 2016 paper Tax Return without incurring penalties

 

November 2016

1st £100 penalty if 2016 paper Tax Return not yet filed. Additional penalties may apply for further delay (no penalties if online return filed by 31 January 2017)
2nd Submission date of P46 (Car) for quarter to 5 October

 

December 2016

1st New advisory fuel rates for users of company cars effective from today
30th Last day for online submission of 2016 Tax Return for HMRC to collect tax through clients’ 2017/18 PAYE code, where they owe less than £3,000
31st Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2016
End of relevant year for taxable distance supplies to UK for VAT registration purposes
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes
End of CT61 quarterly period
Filing date for Company Tax Return Form CT600 for period ended 31 December 2015

 

January 2017

1st Due date for payment of Corporation Tax for period ended 31 March 2016
14th Due date for income tax for the CT61 quarter to 31 December 2016
19th/22nd Quarter 3 2016/17 PAYE remittance due
31st First self assessment payment on account for 2016/17
Capital gains tax payment for 2015/16
Balancing payment – 2015/16 income tax/NICs
Last day to renew 2016/17 tax credits
Deadline for amending 2015 Tax Return
Last day to file the 2016 Tax Return online without incurring penalties

 

February 2017

1st £100 penalty if 2016 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2015/16 tax not yet paid
2nd Submission date of P46 (Car) for quarter to 5 January
14th Last date (for practical purposes) to request NIC deferment for 2016/17

 

March 2017

1st New advisory fuel rates for users of company cars effective from today
Last day to pay any balance of 2015/16 tax and NICs to avoid an automatic 5% late payment penalty
31st End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Company Tax Return Form CT600 for period ended 31 March 2016