What are the key compliance dates and tax deadlines I need in my calendar?

Corporation tax

Corporation tax payments are due 9 months and 1 day after your financial year-end.

For example, if your year-end is 31st December 2016, your Corporation Tax owed must be paid by 1st October 2017

Value Added Tax (VAT)

If you’re filing your VAT online, the deadline for your return will always be 1 month and 7 days after the VAT quarter end.

The upcoming dates will be as follows:

• Accounting quarter period ends 28th Feb – VAT return due 7th April
• Accounting quarter period ends 31st March – VAT return due 7th May
• Accounting quarter period ends 30th April – VAT return due 7th June (if filed online)

Construction Industry Scheme (CIS)

Your CIS returns must reach HMRC by the 19th of each month.

For example, the period 6th May to 5th June must be filed by 19th June.

Pay-as-you-earn (PAYE) and National Insurance (NI)

HMRC’s real-time information (RTI) rules mean you must file details on all payments made to your employees on or before the payment is made.

Payment must be made by the 19th of the month following the month of pay (if you’re paying by cheque) or by 22nd if you’re paying by internet banking or direct debit or debit/credit card.

• 19th April 2017 – Final submission to be made under RTI for the year, including answering the end of year questions.
• 31st May 2017 – P60s to be produced and handed out for all employees.
• 31st May 2017 – P11d to be filed with HMRC.
• 19th July 2017 – Class 1A payment to reach HMRC (postal)
• 22 July 2017 – Class 1A payment to reach HMRC (electronic)

30th December 2016

Deadline for filing your income tax return if you want tax collected through your PAYE Coding (under £3,000).

31st January 2017

Deadline for paying any tax, National Insurance and student loan repayments you owe to HMRC for 2015/16.

31st January 2017

First payment on account of income tax for 2016/17 due.

31st January 2017

Last day you can file your income tax return for 2015/16.

5th April 2017

End of the 2016/17 tax year.

31st July 2017

Second payment on account of income tax for 2016/17 due.

5th October 2017

Deadline for advising HMRC that you need to register for self-assessment for the 2016/17 tax year.

31st October 2017

Deadline for filing your income tax return with HMRC, if you’re filing a paper return.

29th December 2017

Deadline for filing your income tax return if you want tax collected through your PAYE Coding.

31st January 2018

Deadline for paying any tax, National Insurance and student loan repayments you owe to HMRC for 2016/17.

31st January 2018

First payment on account of income tax for 2017/18 due.

31st January 2018

Last day you can file your income tax return for 2016/17.

5th April 2018

End of the 2017/18 tax year.