Tax Payment Dates and Filing Deadlines
| Type |
Date |
|---|---|
| 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. |
