Tax Calendar 2017/2018

June 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/6/2017
July 2017
5Deadline for PAYE settlement agreement for 2016/17
6 Deadline for 2016/17 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2016/17 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2017 or quarter 1 of 2017/18 for small employers
Class 1A NIC due in respect of the tax year 2016/17
31Second self assessment payment on account due for 2016/17
Second 5% penalty surcharge on any 2015/16 outstanding tax due on 31 January 2017 still unpaid
Deadline for Tax Credits to finalise claims for 2016/17 and renew claims for 2017/18
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2015/16 personal tax returns still not filed
August 2017
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2017
September 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/9/2017
30 Closing date to claim Small Business Rate Relief for 2016/17 in England
October 2017
1Due date for payment of Corporation Tax for the year ended 31 December 2016
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2016/17
14Return and payment of CT61 tax due for quarter to 30 September 2017
19Tax and Class 1B national insurance due on PAYE settlements for 2016/17
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/10/2017 or quarter 2 of 2017/18 for small employers
31 Deadline for 2016/17 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only)
November 2017
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2017
December 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2017
30 Deadline for 2016/17 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only)
January 2018
1Due date for payment of Corporation Tax for the year ended 31 March 2017
14Return and payment of CT61 tax due for quarter to 31 December 2017
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2018 or quarter 3 of 2017/18 for small employers
31 Deadline for filing 2017 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 2016/17
Capital gains tax payment due for 2016/17
First self assessment payment on account due for 2017/18
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 2015/16
5% penalty for late payment of tax unpaid for 2015/16 self assessment
February 2018
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 5/2/2018
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2016/17 outstanding tax due on 31 January 2018 still unpaid
March 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2018
31 Last minute tax planning for the 2017/18 tax year. Ensure you use up all exemptions to which you are entitled
April 2018
5 End of 2017/18 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 2018
19Deadline for Employers' 2017/18 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 5/4/2018 or quarter 4 of 2017/18 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2017/18
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 2018

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