2016/2017 UK Tax Calendar
April 2016
| 5th | Last day of 2015/16 tax year |
| Deadline for 2015/16 ISA investments | |
| Last day to make disposals using the 2015/16 CGT exemption | |
| 14th | Due date for income tax for the CT61 period to 31 March 2016 |
| 19th/22nd | Quarter 4 2015/16 PAYE remittance due |
| 30th | Normal annual adjustment for VAT partial exemption calculations (monthly returns) |
May 2016
| 1st | Start of daily penalties for 2015 online Tax Return not yet filed. Additional penalties may apply for further delay |
| 3rd | Submission date of P46 (Car) for quarter to 5 April |
| 31st | Last day to issue 2015/16 P60s to employees |
June 2016
| 1st | New advisory fuel rates for users of company cars effective from today |
| 30th | End of CT61 quarterly period |
| Annual adjustment for VAT partial exemption calculations (March VAT year end) |
July 2016
| 6th | Deadline for submission of employment related securities annual returns |
| File Taxed Award Scheme Returns, file P11Ds and P11D(b)s. Issue copies of P11Ds to employees | |
| Deadline for entering into a PAYE Settlement Agreement for 2015/16 | |
| 14th | Due date for income tax for the CT61 period to 30 June 2016 |
| 19th/22nd | Quarter 1 2016/17 PAYE remittance due |
| Final date for payment of 2015/16 Class 1A NICs. | |
| 31st | Second self assessment payment on account for 2015/16. |
| Annual adjustment for VAT partial exemption calculations (April VAT year end) | |
| Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/17) |
August 2016
| 2nd | Submission date of P46 (Car) for quarter to 5 July |
| 31st | Annual adjustment for VAT partial exemption calculations (May VAT year end) |
September 2016
| 1st | New advisory fuel rates for users of company cars effective from today |
| 30th | End of CT61 quarterly period |
| Last day for UK businesses to reclaim EC VAT chargeable in 2015 |
October 2016
| 1st | Due date for payment of Corporation Tax for period ended 31 December 2015 |
| 5th | Individuals/trustees must notify HMRC of new sources of income/chargeability in 2015/16 if a Tax Return has not been received |
| 14th | Due date for income tax for the CT61 quarter to 30 September 2016.Last day for UK businesses to reclaim EC VAT chargeable in 2015 |
| 19th/22nd | Quarter 2 2016/17 PAYE remittance due |
| 31st | Last day to file 2016 paper Tax Return without incurring penalties |
November 2016
| 1st | £100 penalty if 2016 paper Tax Return not yet filed. Additional penalties may apply for further delay (no penalties if online return filed by 31 January 2017) |
| 2nd | Submission date of P46 (Car) for quarter to 5 October |
December 2016
| 1st | New advisory fuel rates for users of company cars effective from today |
| 30th | Last day for online submission of 2016 Tax Return for HMRC to collect tax through clients’ 2017/18 PAYE code, where they owe less than £3,000 |
| 31st | Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2016 |
| End of relevant year for taxable distance supplies to UK for VAT registration purposes | |
| End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes | |
| End of CT61 quarterly period | |
| Filing date for Company Tax Return Form CT600 for period ended 31 December 2015 |
January 2017
| 1st | Due date for payment of Corporation Tax for period ended 31 March 2016 |
| 14th | Due date for income tax for the CT61 quarter to 31 December 2016 |
| 19th/22nd | Quarter 3 2016/17 PAYE remittance due |
| 31st | First self assessment payment on account for 2016/17 |
| Capital gains tax payment for 2015/16 | |
| Balancing payment – 2015/16 income tax/NICs | |
| Last day to renew 2016/17 tax credits | |
| Deadline for amending 2015 Tax Return | |
| Last day to file the 2016 Tax Return online without incurring penalties |
February 2017
| 1st | £100 penalty if 2016 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2015/16 tax not yet paid |
| 2nd | Submission date of P46 (Car) for quarter to 5 January |
| 14th | Last date (for practical purposes) to request NIC deferment for 2016/17 |
March 2017
| 1st | New advisory fuel rates for users of company cars effective from today |
| Last day to pay any balance of 2015/16 tax and NICs to avoid an automatic 5% late payment penalty | |
| 31st | End of Corporation Tax financial year |
| End of CT61 quarterly period | |
| Filing date for Company Tax Return Form CT600 for period ended 31 March 2016 |
Note: All the information and advice in this blog post was correct at the time of writing.
