Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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05 Jul 2015

  • Non-resident landlords

    Deadline for 2014/15 returns of rent paid by agents to non-resident landlords and of tax deducted by tenants from rents paid direct to non-resident landlords.

  • PAYE settlements for 2014/15

    Last date for agreeing PAYE settlement agreements for 2014/15.

06 Jul 2015

  • Benefits/expenses notification

    Deadline for employers to file PAYE forms P11D, P9D and P11D(b) or substitutes for 2014/15. Deadline to give copies or summaries of forms P11D and P9D to employees.

  • Form 42

    Deadline to file form 42 or other relevant forms to report events in connection with unapproved share schemes provided to employees.

  • Redundancy settlement reporting

    Redundancy packages in 2014/15 paid excess of £30,000 and which included benefits must be reported.

07 Jul 2015

  • VAT return

    Due date for May VAT returns unless exempted.

14 Jul 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 June 2015.

19 Jul 2015

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

  • NICs for 2013/14

    Deadline for any postal payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE/NIC quarterly payment

    Quarter 1 PAYE/NIC payment due where paid by cheque in order to avoid automatic interest charge.

21 Jul 2015

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for June 2015.

22 Jul 2015

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE/NIC electronic quarterly payment

    Quarter 1 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

  • NICs for 2014/15

    Deadline for any electronic payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2015.

31 Jul 2015

  • Self-assessment

    Second self-assessment payment on account for 2014/15.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 2014 to be submitted to HMRC.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 October 2014 and for public companies with a year ended 31 January 2015.

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