Key Tax Deadlines

Written by Arnold Hill on June 29, 2017

Income Tax

6th April 2017 First day of new tax year
31st July 2017 Deadline for second self-assessment payment on account for tax year ended 5th April 2017
5th October 2017 Deadline to notify HMRC for necessary Income Tax / Capital Gains Tax if not registered already for self-assessment
31st October 2017 Deadline for paper submission of self-assessment tax returns for tax year ended 5th April 2017
30th December 2017 Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2017 for HMRC to collect tax through PAYE codes, where you owe less than £3,000
31st January 2017 Deadline for online submission of self-assessment tax returns for tax year ended 5th April 2017

Deadline for paying self-assessment balancing payments for tax year ended 5th April 2017

Deadline for paying first self-assessment payment on account for tax year ended 5th April 2018

Employers

19th April 2017 Deadline for postal payments to reach HMRC for any outstanding non-electronic PAYE tax and Class 1 NICs for the tax year ended 5th April 2017
22nd April 2017 Deadline for electronic payments to be cleared in HMRC’s bank account for any outstanding PAYE and Class 1 NICs for the tax year ending 5th April 2017.
31st May 2017 Last date for giving a form P60 for 2016-17 to each relevant employee who was working for you on 5th April 2017.
5th July 2017 Last date for agreeing PAYE Settlement Agreements for 2016-17 (if any)
6th July 2017 Deadline for filing forms P9D, P11D, P11D9(b) for the year ending 5th April 2017
19th July 2017 Deadline for postal payments to reach HMRC Accounts Office for any outstanding Class 1A NICs for the tax year ending 5th April 2017
22nd July 2017 Final date for electronic payments to be cleared in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5th April 2017

 Monthly Repeat Dates

19th of each month Construction Industry Scheme (CIS) submission deadline
19th of each month Deadline for receipt of Employer Payment Summaries (EPS) notifying no payment is due, or of any amounts being recovered from payments for the previous tax month
22nd of each month Deadline for electronic payments to be cleared in HMRC’s bank account for any PAYE tax and Class 1 NICs for the previous tax month

 The information in this article is believed to be factually correct at the time of writing and publication, but is not intended to constitute advice.  No liability is accepted for any loss howsoever arising as a result of the contents of this article. Specific advice should be sought before entering into, or refraining from entering into any transaction.