2015/16 Key Dates & Deadlines
|Income Tax and Class 4 NICs 1st payment on account – 31 January||2016||2015|
|Income Tax and Class 4 NICs 2nd payment on account – 31 July||2016||2015|
|Income Tax and Class 4 NICs Balancing payment – 31 January||2017||2016|
|Capital Gains Tax – 31 January||2017||2016|
|Class 1A NICs – 19 July||2016||2015|
Corporation Tax – 9 months and one day after the end of the accounting period (or by quarterly instalments if large company).
2014-15 Returns Filing Deadlines
- 31st May 2015 – Issue P60s to employees
- 6th July 2015 – P9D, P11D and P11D(b) and appropriate copies to employees
- 31st October 2015 – Self Assessment Tax Return (SATR) – paper version
- 30th December 2015 – SATR Online where outstanding tax (subject to cap) to be included in 2016-17 PAYE code
- 31st January 2015 – SATR Online
Under Real Time Information most employers must notify HMRC of payments and deductions on or before the time of payment. Some concessions apply.