2017/18 Key Dates & Deadlines
|Income Tax and Class 4 NICs||2017-18||2016-17|
|1st payment on account||31 January||2018||2017|
|2nd payment on account||31 July||2018||2017|
|Balancing payment||31 January||2019||2018|
|Capital Gains Tax||31 January||2019||2018|
|Class 1A NICs||19 July||2018||2017|
Corporation Tax – 9 months and one day after the end of the accounting period (or by quarterly instalments if large company).
2016-17 Returns Filing Deadlines
- 31st May 2017 – Issue P60s to employees
- 6th July 2017 – P11D and P11D(b) and appropriate copies to employees
- 31st October 2017 – Self Assessment Tax Return (SATR) – paper version
- 30th December 2017 – SATR Online where outstanding tax (subject to cap) to be included in 2018-19 PAYE code
- 31st January 2018 – 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.