Last minute planning for tax year 2017/18 – please contact us for advice.
Tax Calendar
Tax Calendar 2017/2018
| 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 |