Tax Calendar

April to December 2017

April

5

Last day of 2016/17 tax year.
Deadline for 2016/17 ISA investments.
Last day to make disposals using the 2016/17 CGT exemption.

14

Due date for income tax for the CT61 period to 31 March 2017.

19

Automatic interest is charged where PAYE tax, Student loan deductions,
Class 1 NICs or CIS deductions for 2016/17 are not paid by today.
Penalties may also apply if any payments have been made late throughout the
tax year.
PAYE quarterly payments are due for small employers for the pay periods 6 January 2017 to 5 April 2017.
PAYE, Student loan and CIS deductions are due for the month to 5 April 2017.
Deadline for employers' final PAYE return to be submitted online for 2016/17.

May

3

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2017.

19

PAYE, Student loan and CIS deductions are due for the month to 5 May 2017.

31

Deadline for forms P60 for 2016/17 to be issued to employees.

June

1

New Advisory Fuel Rates (AFR) for company car users apply from today.

19

PAYE, Student loan and CIS deductions are due for the month to 5 June 2017.

30

End of CT61 quarterly period.

July

5

Deadline for reaching a PAYE Settlement Agreement for 2016/17.

6

Deadline for forms P11D and P11D(b) for 2016/17 to be submitted to
HMRC and copies to be issued to employees concerned.
Deadline for employment related securities returns for 2016/17.

14

Due date for income tax for the CT61 period to 30 June 2017.

19

Class 1A NICs due for 2016/17.
PAYE Student loan and CIS deductions due for the month to 5 July 2017.
PAYE quarterly payments are due for small employers for the pay periods 6 April 2017 to 5 July 2017.

31

Second payment on account 2016/17 due.

August

2 

Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2017.

19

PAYE, Student loan and CIS deductions are due for the month to 5 August 2017.

September

1

New Advisory Fuel Rates (AFR) for company car users apply from today.

19

PAYE, Student loan and CIS deductions are due for month to 5 September 2017.

30

End of CT61 quarterly period.

October

1

Due date for payment of Corporation Tax for period ended 31 December 2016.

5

Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2016/17 if no tax return has been issued.

14

Due date for income tax for the CT61 quarter to 30 September 2017.

19

Tax and NICs due under a 2016/17 PAYE Settlement Agreement.
PAYE, Student loan and CIS deductions are due for the month to 5 October 2017.
PAYE quarterly payments are due for small employers for the pay periods 6 July 2017 to 5 October 2017.

31

Deadline for submitting paper 2016/17 self assessment returns.
Deadline for submission of 2016/17 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2018/19 PAYE code.

November

2

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 October 2017.

19

PAYE, Student loan and CIS deductions are due for the month to 5 November 2017.

December

1

New Advisory Fuel Rates (AFR) for company car users apply from today.

19

PAYE, Student loan and CIS deductions are due for the month to 5
December 2017.

30

Online filing deadline for submitting 2016/17 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2018/19 tax code.

31

End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 December 2016.

January to March 2018

January

1

Due date for payment of corporation tax for period ended 31 March 2017.

14

Due date for income tax for the CT61 quarter to 31 December 2017.

19

PAYE, Student loan and CIS deductions are due for the month to 5
January 2018.
PAYE quarterly payments are due for small employers for the pay periods 6 October 2017 to 5 January 2018.

31

Deadline for submitting your 2016/17 self assessment return (£100
automatic penalty if your return is late) and the balance of your 2016/17
liability together with the first payment on account for 2017/18 are also due.
Capital gains tax payment for 2016/17.
Balancing payment – 2016/17 income tax, Classes 2 and 4 NICs.

February

2

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January 2018.

19

PAYE, Student loan and CIS deductions are due for the month to 5 February 2018.

March

1

New Advisory Fuel Rates (AFR) for company car users apply from today.

3

5% late payment penalty on any 2016/17 outstanding tax which was due on 31 January 2018 and still remains unpaid.

19

PAYE, Student loan and CIS deductions are due for the month to 5 March 2018.

31

End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2017.
Last minute planning for tax year 2017/18 – please contact us for advice.