2016/17 Key Dates & Deadlines
|Income Tax and Class 4 NICs 1st payment on account – 31 January||2017||2016|
|Income Tax and Class 4 NICs 2nd payment on account – 31 July||2017||2016|
|Income Tax and Class 4 NICs Balancing payment – 31 January||2018||2017|
|Capital Gains Tax – 31 January||2018||2017|
|Class 1A NICs – 19 July||2017||2016|
Corporation Tax – 9 months and one day after the end of the accounting period (or by quarterly instalments if large company).
2015-16 Returns Filing Deadlines
- 31st May 2016 – Issue P60s to employees
- 6th July 2016 – P9D, P11D and P11D(b) and appropriate copies to employees
- 31st October 2016 – Self Assessment Tax Return (SATR) – paper version
- 30th December 2016 – SATR Online where outstanding tax (subject to cap) to be included in 2017-18 PAYE code
- 31st January 2016 – 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.