KEY UK TAX DEADLINES
2 Dec – 1 Jan |
Corporation Tax: |
*Submission of returns for APs ending between 2 December 2016 and 1 January 2017. Payment of tax for small companies** with APs ending between 1 March 2017 – 31 March 2017 |
30 Dec |
Income tax: |
Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2017 where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code |
7 Jan |
VAT: |
Return and payment due for the VAT period ending 30 November*** |
2 Jan – 1 Feb |
Corporation Tax: |
*Submission of returns for APs ending between 2 January 2017 and 1 February 2017. Payment of tax for small companies** with APs ending between 1 April 2017 – 30 April 2017 |
19 Jan |
CIS: |
Monthly return (online only) for the tax month 6 December to 5 January*** |
19 Jan |
PAYE: |
Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments**** |
31 Jan |
Income tax: |
Final deadline for *****online submission of Self-Assessment tax return for tax year ended 5 April 2017 |
31 Jan |
Income Tax: |
Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2017 & for first Self -Assessment tax payment on account for year ended 5 April 2018. |
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. |