Tax Calendar

Due date for payment of Corporation Tax for period ended 31 March 2015.

Due date for income tax for the CT61 quarter to 31 December 2015.

Quarter 3 2015/16 PAYE remittance due.

First self assessment payment on account for 2015/16.
Capital gains tax payment for 2014/15.
Balancing payment – 2014/15 income tax/Class 4 NICs.
Deadline for amending 2014 Tax Return.
Last day to file the 2015 Tax Return online without incurring penalties.

£100 penalty if 2015 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2014/15 tax not yet paid.

Submission date of P46 (Car) for quarter to 5 January.

Last date (for practical purposes) to request NIC deferment for 2015/16.

New advisory fuel rates for users of company cars effective from today.
Last day to pay any balance of 2014/15 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.

End of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2015.

Last day of 2015/16 tax year.
Deadline for 2015/16 ISA investments.
Last day to make disposals using the 2015/16 CGT exemption.

Deadline for submission of employment related securities annual returns.
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for entering into a PAYE Settlement Agreement for 2015/16.

Quarter 1 2016/17 PAYE remittance due.
Final date for payment of 2015/16 Class 1A NICs.

Second self assessment payment on account for 2015/16.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/17).

New advisory fuel rates for users of company cars effective from today.

End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2015.

Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2016.
End of relevant year for taxable distance supplies to UK for VAT registration purposes.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 December 2015.

First self assessment payment on account for 2016/17.
Capital gains tax payment for 2015/16.
Balancing payment – 2015/16 income tax/NICs.
Last day to renew 2016/17 tax credits.
Deadline for amending 2015 Tax Return.
Last day to file the 2016 Tax Return online without incurring penalties.

£100 penalty if 2016 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2015/16 tax not yet paid.