2 Sept - 1 Oct

Corporation Tax:

*Submission of returns for APs ending between 2 September 2016 and 1 October 2016. Payment of tax for small companies** with APs ending between 1 December - 31 December 2016

2 Oct - 1 Nov

Corporation Tax:

*Submission of returns for APs ending between 2 October 2016 and 1 November 2016. Payment of tax for small companies** with APs ending between 1 January 2017 - 31 January 2017

5 Oct

Self-assessment:

Deadline to notify chargeability for income tax/CGT if not registered for self-assessment for the tax year ended 5 April 2017

7 Oct

VAT:

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

19 Oct

CIS:

Monthly return (online only) for the tax month 6 September to 5 October****

19 Oct

PAYE:

Quarterly/Monthly PAYE/Class 1 NIC/Apprenticeship levy 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.
****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.