2 January – 1 February

Corporation Tax:

*Submission of returns for APs ending between 2 January 2016 and 1 February 2016. Payment of tax for small companies** with APs ending between 1 April 2016 – 30 April 2016

31 January

Income Tax:

Final deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2016

31 January

Income Tax:

Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2016 & for first Self-Assessment tax payment on account for year ended 5 April 2017.

2 February – 1 March

Corporation Tax:

*Submission of returns for APs ending between 2 February 2016 and 1 March 2016. Payment of tax for small companies** with APs ending between 1 May 2016 – 31 May 2016

7 February

VAT:

Return and payment due for the VAT period ending 31 December***

19 February

CIS:

Monthly return (online only) for the tax month 6 January to 5 February****

19 February

PAYE:

Monthly PAYE/Class 1 NIC payments****

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.

**Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.

***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.