Tax Calendar 2016/2017

December 2016
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2016
30 Deadline for 2015/16 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2017/18 PAYE code (for underpayments of up to £3000 only)
January 2017
1Due date for payment of Corporation Tax for the year ended 31 March 2016
14Return and payment of CT61 tax due for quarter to 31 December 2016
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2017 or quarter 3 of 2016/17 for small employers
31 Deadline for filing 2016 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2015/16
Capital gains tax payment due for 2015/16
First self assessment payment on account due for 2016/17
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2014/15
5% penalty for late payment of tax unpaid for 2014/15 self assessment
February 2017
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2017
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2015/16 outstanding tax due on 31 January 2017 still unpaid
March 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2017
31 Last minute tax planning for the 2016/17 tax year. Ensure you use up all exemptions to which you are entitled
April 2017
5 End of 2016/17 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2017
19Deadline for Employers' 2016/17 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2017 or quarter 4 of 2016/17 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2016/17
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2017

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