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January

14th January – Deadline for submission of forms CT61 and payment of any associated income tax.

19th January – PAYE and NIC due for the month ended 5 January 2016. Deadline for postal payments remittance of PAYE, NICs and CIS.

22nd January – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31st January – Final submission date for self-assessment Tax Returns. First payment on account due in respect, tax and class 4 NIC self assessment.

February

1st February – Penalty charged where self-assessment tax return was not filed on time.

5th February  – Submission date for forms P46 (Car) for changes during the quarter ended 5 January 2016 to car or fuel benefits provided to employees.

19th February  – PAYE and NIC due for the month ended 5th February.

22nd February – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

March

16th March – Budget.

19th March – PAYE and NIC due for the month ended 5th March.

22nd March – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

April

5th April – End of current tax year. Deadline for ISA investments.

6th April – Start of tax year.

7th April – VAT returns and payments due for Accounting Quarter period ending 28th February.

14th April – Income tax due date for the CT61 period to 31st.

19th April – Quarterly PAYE/NIC due for year ended 5th April. Final submission must be made to HMRC under RTI for the year.

22nd April – 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.

May

7th May – VAT returns and payments due for Accounting Quarter period ending 31st March.

22nd May – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31st May – P60’s to be given to all employees.

June

7th June – VAT returns and payments due for Accounting Quarter period ending 30th April if filed online.

19th June – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22nd June – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

July

5th July – Deadline for PAYE Settlement Agreement (PSA).

6th July – Deadline for filing forms P9D, P11D, P11D(b) for previous tax year and giving copies to employees.

6th July – Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

19th July – Quarterly payment PAYE remittance due. Class 1 A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5th April.

22nd July – Final date for electronic payments to be cleared in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5th April.

22nd July – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31st July – 2nd Payment on Account due to HMRC.

August

19th August – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22nd August – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

September

19th September – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22nd September – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

October

5th October – Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment.

19th October – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for month ended 5th October.

22nd October – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31st October – Deadline for filing Paper Income Tax Return with HMRC Deadline for submitting tax return if you want HMRC to calculate your tax liability.

November

19th November – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22nd November – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

December

19th December – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22nd December – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

30th December – Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.

Payments of PAYE and NI must reach HMRC by the 19th of the month following the tax month in which the salary payment was made if paying by cheque, or by the 22nd of the month if paying electronically. 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.

Click on the headings for more information

Self Assesment Tax
Corporation Tax
VAT
PAYE
CIS