Tax Payment Dates and Filing Deadlines



Income Tax and Class 4 NIC  
1st payment on account 31 January 2017
2nd payment on account 31 July 2017
Balancing payment 31 January 2018

Capital Gains Tax payment for 2015/16

31 January 2017

Inheritance Tax – Normally six months after the end of the month in which death occurs.


Corporation Tax


Small and medium companies - Nine months and one day after the end of accounting period


Large companies - Four quarterly instalments commencing 6.5 months into the accounting period


Returns filing and issuing deadlines 2015/16

Start of daily penalties for 2016 online Tax Return not yet filed. Additional penalties may apply for further delay. 1 May 2017
Issue P60s to employees 31 May 2017
File P9D, P11D and P11D(b) – and copies to employees as appropriate 6 July 2017

Self assessment tax return:

paper 31 October 2017
online 31 January 2018

2016/17 Class 1A NICs on relevant benefits – Payment due

19 July 2017

The information provided here is for guidance only. Always seek professional advice before acting.
logo facebooklogo twitterlogo linkedinlogo