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Tax Calendar

Tax Calendar 2017/2018

September 2017

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/9/2017
30 Closing date to claim Small Business Rate Relief for 2016/17 in England

1 Due date for payment of Corporation Tax for the year ended 31 December 2016
5 If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2016/17
14 Return and payment of CT61 tax due for quarter to 30 September 2017
19 Tax and Class 1B national insurance due on PAYE settlements for 2016/17
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2017 or quarter 2 of 2017/18 for small employers
31 Deadline for 2016/17 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only)

2 Last day for car change notifications in the quarter to 5 October – Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/11/2017

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/12/2017
30 Deadline for 2016/17 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only)

1 Due date for payment of Corporation Tax for the year ended 31 March 2017
14 Return and payment of CT61 tax due for quarter to 31 December 2017
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2018 or quarter 3 of 2017/18 for small employers
31 Deadline for filing 2017 Self Assessment personal, partnership and trust Tax Returns – £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2016/17
Capital gains tax payment due for 2016/17
First self assessment payment on account due for 2017/18
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2015/16
5% penalty for late payment of tax unpaid for 2015/16 self assessment

2 Last day for car change notifications in the quarter to 5 January – Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/2/2018
28 Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2016/17 outstanding tax due on 31 January 2018 still unpaid

19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/3/2018
31 Last minute tax planning for the 2017/18 tax year. Ensure you use up all exemptions to which you are entitled

5 End of 2017/18 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA’s
14 Return and payment of CT61 tax due for quarter to 31 March 2018
19 Deadline for Employers’ 2017/18 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2018 or quarter 4 of 2017/18 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2017/18
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2018
Last minute planning for tax year 2017/18 – please contact us for advice.