7 Jan

LPT:

Deadline for payment in full or confirm if payment by Single Debit Authority

14/23 Jan

PAYE:

Monthly return and payment for Dec 15, quarterly return and payment for Oct–Dec 15

14/23 Jan

DWT:

Return and payment of DWT for Dec 15

14/23 Jan

PSWT:

Monthly return and payment for Dec 15

23 Jan

RCT:

Monthly return and payment for Dec 15, quarterly return and payment for Oct–Dec 15

23 Jan

VAT:

bi-monthly return and payment for Nov–Dec 15, bi-annual return and payment for July–Dec 15, four monthly return and payment for Sept–Dec 15, annual return and payment for Jan–Dec 15, together with the Return of Trading Details

1–23 Jan

Corporation Tax:

PT for APs ending between 1–29 Feb 16

1–23 Jan

Corporation Tax:

Returns and balance due for accounting periods ending between 1–30 April 15

1–31 Jan

Corporation Tax:

Returns of third party information for accounting periods ending between 1–30 April 15

31 Jan

Capital Gains Tax:

Payment due on gains arising between 1 Dec 15 to 31 Dec 15 inclusive

Note:

Taxpayers subject to mandatory e-Filing must file their returns and make payments electronically. Where returns and payments are made electronically, the return and payment deadlines are the 23^rd day of the month. Where the filing and payment requirements are not made by the extended deadline, interest will run from the normal deadline and not the extension date.