Payment Dates |
Income Tax and National Insurance Contributions |
31 July 2016 |
2015/16 second payment on account |
31 January 2017 |
2015/16 balancing payment, and
2016/17 first payment on account |
31 July 2017 |
2016/17 second payment on account |
31 January 2018 |
2016/17 balancing payment, and
2017/18 first payment on account |
Class 1A NICs |
19 July 2016 |
2015/16 payment due |
Capital Gains Tax |
31 January 2017 |
2015/16 Capital Gains Tax |
31 January 2018 |
2016/17 Capital Gains Tax |
Corporation Tax |
9 months and one day after the end of the accounting period (or by quarterly instalments if large company) |
Inheritance Tax |
6 months after the end of the month of death. |
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year. |
For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made. |
Latest Filing/Issuing Deadlines - 2015/16 PAYE Returns |
31 May 2016 |
Issue P60s to employees |
6 July 2010 |
P11D and P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities) |
2016 Self Assessment Tax Return (SATR) |
31 October 2016 |
Last filing date - SATR Paper Version |
30 December 2010 |
SATR Online if outstanding tax (subject to cap) to be included in 2017/18 PAYE code |
31 January 2017 |
Last filing date - SATR Online |
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