TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY UK TAX DEADLINES

2 June– 1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2016 and 1 July 2016. Payment of tax for small companies** with APs ending between 1 September 2016–30 September 2016

2 July– 1 August

Corporation Tax:

*Submission of returns for APs ending between 2 July 2016 and 1 August 2016. Payment of tax for small companies** with APs ending between 1 October 2016–31 October 2016

6 July

PAYE:

Last date for agreeing PAYE Settlement Agreements for 2016–17 (if any).

6 July

Employment Taxes:

P11D and P11D(b) or substitutes for the tax year 5 April 2017, also last date to give form P11D to relevant employees.

6 July

Employment Taxes:

Online reporting relating to share-related benefits provided to employees for the tax year 5 April 2017

7 July

VAT:

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

19 July

CIS:

Monthly return (online only) for the tax month 6 June to 5 July****

19 July

PAYE:

Quarterly/Monthly PAYE/Class 1 NIC/Apprenticeship levy payments and Class 1A NIC for the tax year 5 April 2017****

31 July

Self-assessment:

Deadline for payment of second payment on account for 2016–17

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.
****Deadline is extended to the 22nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22nd day of the month (unless paying by Faster Payment) or 19th for non-electronic.