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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14 Dec 2016

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Dec 2016

  • CIS return

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

  • Postal monthly PAYE/class 1 NICs/student loan payment

    Payment by cheque of PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Dec 2016

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for November 2016.

22 Dec 2016

  • Electronic monthly PAYE/class 1 NICs/student loan payment

    Electronic payment of PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

30 Dec 2016

  • Online self-assessment (PAYE)

    Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2016 for HMRC to collect tax through PAYE codes, where they owe less than £3000.

31 Dec 2016

  • CT61

    End of CT 61 quarterly period.

  • Company accounts filing deadline

    Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2015 to be submitted to HMRC.

01 Jan 2017

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 March 2016, for those companies not liable to pay their liability by instalments.

  • Auto-enrolment staging dates

    Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers 58, 69, 9A-9Z, U1-U9, V1-V9, W1-W9, UA-UZ, VA-VZ or WA-WZ.

  • Anti-hybrid rules

    New measures to address hybrid mis-match to prevent multi-nationals avoiding tax.

07 Jan 2017

  • VAT return

    Due date for November VAT returns unless exempted.

14 Jan 2017

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 quarter to 31 December 2016.

19 Jan 2017

  • PAYE/class 1 NICs quarterly payment

    Quarter 3 (2016/17) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • Postal monthly PAYE/class 1 NICs/student loan payment

    If paying by cheque, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • CIS return

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

21 Jan 2017

  • EC sales list

    Deadline for online monthly or quarterly return filing.

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