UK Tax Year – Important Dates

Date

Action Required

April

06

First day of the new tax year.

14

Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 31 March.

19

Deadline for final PAYE submission to be made for the tax year ended 5 April.

19

Deadline for the final postal payments of PAYE tax and Class 1 NICs for the previous tax year to reach HMRC.

20

Deadline for VAT MOSS return and payment for the quarter ended 31 March.

22

Deadline for the final electronic payments of PAYE tax and Class 1 NICs for the previous tax year to reach HMRC.

30

Deadline for submission of ATED return and payment of any charge due for the current tax year.

30

After this date daily penalties will start to be charged in respect of any unfiled Self Assessment (SA) tax returns which were due on 31 January, i.e. 3 months previously.

May

03

Deadline for submitting paper P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 April.

31

Last day for giving any employees who were employed on the final day of the previous tax year (05 April) their form P60 for the year.

July

05

Last day for agreeing the operation of a PAYE Settlement Agreement (PSA) for the previous tax year with HMRC.

06

Deadline for submitting forms 42, Forms EMI40 and other relevant forms to HMRC to report share-related benefits provided to employees in the previous tax year.For 2014/15 tax year onwards, paper versions of these forms will no longer be accepted. Returns must be made online via HMRC’s ERS system.

06

Deadline for filing forms P11D and P11D(b) for the previous tax year with HMRC.

06

Last day for giving any relevant employees their copy of form P11D for the previous tax year.

14

Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 June.

19

Deadline for postal payments of Class 1A NICs for the previous tax year to reach HMRC.

20

Deadline for VAT MOSS return and payment for the quarter ended 30 June.

22

Deadline for electronic payments of Class 1A NICs for the previous tax year to reach HMRC.

31

Deadline for second SA payment on account due for the previous tax year to reach HMRC.

31

After this date, further 5% penalties will apply in respect of both unfiled SA returns and unpaid tax which were due on 31 January, i.e. six months previously.

August

02

Deadline for submitting P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 July.

31

Last day for submitting the PAYE Settlement Agreement (PSA) figures to HMRC if you want them to guarantee that they will advise you of the tax/NIC due in time to meet the 19 October payment deadline.

October

01

Due date for payment of Corporation Tax for years ending on 31 December, i.e. nine months previously.

05

Deadline to notify chargeability for Income Tax/Capital Gains Tax for the previous tax year if you need to file a return, but are not already registered for SA. Notification to be made using forms CWF1/SA1/SA400 as applicable.

14

Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 September.

19

Deadline for postal payments of tax and Class 1B NICs due on PAYE Settlement Agreements for the previous tax year to reach HMRC.

20

Deadline for VAT MOSS return and payment for the quarter ended 30 September.

22

Deadline for electronic payments of tax and Class 1B NICs due on PAYE Settlement Agreements for the previous tax year to reach HMRC.

31

Deadline for submission of hard copy paper SA tax returns for the previous tax year. If returns are filed in paper format after this date, a £100 penalty will apply and it will not be possible to arrange for any “small” shortfalls (i.e. less than £3,000) to be collected through the following year’s PAYE tax code

November

02

Deadline for submitting P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 October.

December

30

Deadline for online submission of SA tax returns for the previous tax year for HMRC to collect the tax through the following year’s PAYE tax code, where the tax owed is less than £3,000.

January

01

Due date for payment of Corporation Tax for years ending on 31 March, i.e. 9 months and 1 day previously.

14

Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 31 December.

20

Deadline for VAT MOSS return and payment for the quarter ended 31 December.

31

After this date, further 5% penalties will apply in respect of both unfiled returns and unpaid tax which were due on the previous 31 January, i.e. 12 months ago.

31

Deadline for electronic submission of SA tax returns for the previous tax year.

31

Deadline for SA ‘balancing payments’ for the previous tax year to reach HMRC.

31

Deadline for first SA payment on account for the current tax year to reach HMRC.

February

02

Deadline for submitting P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 January.

March

01

After this date a 5% late payment penalty will be applied to any SA balance from the previous tax year still outstanding.

April

05

Last day of the tax year