2017/18 Key Dates & Deadlines

Payment Dates

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.