Hossain Moorehead Ltd

Financial Calendar

January 2017

1st Due date for payment of Corporation Tax for period ended 31 March 2016.
14th Due date for income tax for the CT61 quarter to 31 December 2016.
19th /22nd Quarter 3 2016/17 PAYE remittance due.
31st First self-assessment payment on account for 2016/17.

Capital gains tax payment for 2015/16.

Balancing payment – 2015/16 income tax/NICs.

Last day to renew 2016/17 tax credits.

Deadline for amending 2015 Tax Return.

Last day to file the 2016 Tax Return online without incurring penalties.

February 2017

1st £100 penalty if 2016 Tax Return not yet filed online.

Additional penalties may apply for further delay.

Interest starts to accrue on 2015/16 tax not yet paid.

2nd Submission date of P46 (Car) for quarter to 5 January.
14th Last date (for practical purposes) to request NIC deferment for 2016/17.

March 2017

1st New advisory fuel rates for users of company cars effective from today.
2nd Last day to pay any balance of 2015/16 tax and NICs to avoid an automatic 5% late payment penalty.
31st End of Corporation Tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2016.

April 2017

5th Last day of 2016/17 tax year.

Deadline for 2016/17 ISA investments.

Last day to make disposals using the 2016/17 CGT exemption.

14th Due date for income tax for the CT61 period to 31 March 2017.
19th Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NICs or CIS deductions for 2016/17 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

PAYE quarterly payments are due for small employers for the pay periods 6 January 2017 to 5 April 2017.

PAYE, Student loan and CIS deductions are due for the month to 5 April 2017.

Deadline for employers’ final PAYE return to be submitted online for 2016/17.

May 2017

3rd Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2017.
19th PAYE, Student loan and CIS deductions are due for the month to 5 May 2017.
31st Deadline for forms P60 for 2016/17 to be issued to employees.

June 2017

1st New Advisory Fuel Rates (AFR) for company car users applies from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 June 2017.
30th End of CT61 quarterly period.

July 2017

5th Deadline for reaching a PAYE Settlement Agreement for 2016/17.
6th Deadline for forms P11D and P11D(b) for 2016/17 to be submitted to HMRC and copies to be issued to employees concerned.

Deadline for employment related securities returns for 2016/17.

14th Due date for income tax for the CT61 period to 30 June 2017.
19th Class 1A NICs due for 2016/17.

PAYE Student loan and CIS deductions due for the month to 5 July 2017.

PAYE quarterly payments are due for small employers for the pay periods 6 April 2017 to 5 July 2017.

31st Second payment on account 2016/17 due.

August 2017

2nd Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2017.
19th PAYE, Student loan and CIS deductions are due for the month to 5 August 2017.

September 2017

1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for month to 5 September 2017.
30th End of CT61 quarterly period.

October 2017

1st Due date for payment of Corporation Tax for period ended 31 December 2016.
5th Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2016/17 if no tax return has been issued.
14th Due date for income tax for the CT61 quarter to 30 September 2017.
19th Tax and NICs due under a 2016/17 PAYE Settlement Agreement.

PAYE, Student loan and CIS deductions are due for the month to 5 October 2017.

PAYE quarterly payments are due for small employers for the pay periods 6 July 2017 to 5 October 2017.

31st Deadline for submitting ‘paper’ 2016/17 self assessment returns.

Deadline for submission of 2016/17 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2018/19 PAYE code.

November 2017

2nd Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2017.
19th PAYE, Student loan and CIS deductions are due for the month to 5 November 2017.

December 2017

1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 December 2017.
30th Online filing deadline for submitting 2016/17 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2018/19 tax code.
31st End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 December 2016.

January 2018

1st Due date for payment of corporation tax for period ended 31 March 2017.
14th Due date for income tax for the CT61 quarter to 31 December 2017.
19th PAYE, Student loan and CIS deductions are due for the month to 5th January 2018.

PAYE quarterly payments are due for small employers for the pay periods 6 October 2017 to 5 January 2018.

31st Deadline for submitting your 2016/17 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2016/17 liability together with the first payment on account for 2017/18 are also due.

Capital gains tax payment for 2016/17.

Balancing payment–2016/17 income tax, Classes 2 and 4NICs.

February 2018

2nd Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2018.
19th PAYE, Student loan and CIS deductions are due for the month to 5 February 2018.

March 2018

1st New Advisory Fuel Rates (AFR) for company car users apply from today
3rd 5% late payment penalty on any 2016/17 outstanding taxes which was due on 31 January 2018 and still remains unpaid.
19th PAYE, Student loan and CIS deductions are due for the month to 5 March 2018.
31st End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2017.

Last minute planning for tax year 2017/18 – please Contact us for advice.