All Important date for 2016-2017
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Important Dates for Individuals and Self Employed: |
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05 April 2016 |
End of Current Tax Year |
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31 July 2016 |
2nd Payment on Account of tax for 2015/16 due to HMRC |
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05 October 2016 |
Deadline to advise HMRC that you need to register for Self-Assessment for the 2015/16 Tax Year |
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31 October 2016 |
Deadline for filing Paper Income Tax Return with HMRC |
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31 October 2016 |
Deadline for submitting tax return if you want HMRC to calculate your tax liability |
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30 December 2016 |
Deadline for filing Income Tax return with HMRC if you want any Tax collected through your PAYE Coding (under £3,000) |
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31 January 2017 |
Balance of any tax, national insurance and student loan owed to HMRC for 2014/15 must be paid. |
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31 January 2017 |
1st Payment on Account of tax for 2015/16 due to HMRC LAST DAY TO FILE YOU INCOME TAX RETURN |
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05 April 2017 |
End of Current Tax Year |
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31 July 2017 |
2nd Payment on Account of tax for 2016/17 due to HMRC |
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Important Dates for Companies: |
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Corporation Tax payments are due 9 months and 1 day following your financial year end e.g. – Year End is 31 December 2015. Any Corporation Tax owed must be paid by 1 October 2016 |
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CIS |
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Returns must reach HMRC by the 19th of each month. e.g. – Period 6 May to 5 June must be filed by 19 June |
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VAT |
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Due dates for returns and payments: |
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Accounting Quarter period ends 28 Feb – VAT return due 7 April (if filed online) |
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Accounting Quarter period ends 31 Mar – VAT return due 7 May (if filed online) |
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Accounting Quarter period ends 30 Apr – VAT return due 7 June (if filed online) |
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Accounting Quarter period ends 31 May – VAT return due 7 July (if filed online) |
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PAYE |
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Under RTI (“Real Time Information”), an employer must file details of any payments made to employees on or before the date that a payment is made to the employee. |
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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. NB – if the 19th or 22nd falls on a weekend or bank holiday, payment must reach them on the last working day BEFORE the weekend or holiday. |
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19 April 2016 |
Final submission must be made to HMRC under RTI for the year, including answering the “end of year questions” |
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31 May 2016 |
P60’s to be given to all employees |
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31 May 2016 |
P11d to be filed with HMRC |
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19 July 2016 |
Class 1 A payment to reach HMRC (postal) |
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22 July 2016 |
Class 1 A payment to reach HMRC (electronic) |
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