Lefevres

Lefevres Limited © 2016

HMRC Important Dates

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Important Dates for Companies:

Corporation Tax payments are due 9 months and 1 day following your financial year end

e.g. – Year End is 31 December 2016.  Any Corporation Tax owed must be paid by 1 October 2017

CIS

Returns must reach HMRC by the 19th of each month.

e.g. – Period 6 May to 5 June must be filed by 19 June

VAT

Due dates for returns and payments:

Accounting Quarter period ends 28 Feb – VAT return due 7 April (if filed online)

Accounting Quarter period ends 31 Mar – VAT return due 7 May (if filed online)

Accounting Quarter period ends 30 Apr – VAT return due 7 June (if filed online)

Accounting Quarter period ends 31 May – VAT return due 7 July (if filed online)

PAYE

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.

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.




19 April 2017


Final submission must be made to HMRC under RTI for the year, including answering the “end of year questions”

31 May 2017


P60’s to be given to all employees

31 May 2017


P11d to be filed with HMRC

19 July 2017


Class 1 A payment to reach HMRC (postal)

22 July 2017



Class 1 A payment to reach HMRC (electronic)

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Important Dates for Individuals and Self Employed:

05 April 2017


End of Current Tax Year

31 July 2017


2nd Payment on Account of tax for 2016/17 due to HMRC

05 October 2017


Deadline to advise HMRC that you need to register for Self-Assessment for the 2016/17 Tax Year

31 October 2017


Deadline for filing Paper Income Tax Return with HMRC


30 December 2017


Deadline for filing Income Tax return with HMRC if you want any Tax collected through your PAYE Coding (under £3,000)

31 January 2018


Balance of any tax, national insurance and student loan owed to HMRC for 2015/16 must be paid.

31 January 2018


1st Payment on Account of tax for 2017/18 due to HMRC LAST DAY TO FILE YOU INCOME TAX RETURN

05 April 2018


End of Current Tax Year

31 July 2018


2nd Payment on Account of tax for 2016/17 due to HMRC

05 October 2018


Deadline to advise HMRC that you need to register for Self-Assessment for the 2016/17 Tax Year