Annual Dates & Deadlines

March 2017
31st Last minute planning for tax year 2016/17
April 2017
19th Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2016/17 are not paid by today
19th PAYE quarterly payments are due for small employers for the pay periods 6th January 2017 to 5th April 2017
19th PAYE, Student loan and CIS deductions are due for the month to 5th April 2017
May 2017
3rd Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2017 (other than replacing one car with another)
19th Deadline for employers’ year end PAYE returns (P35, etc) to be submitted online for 2016/17
19th PAYE, Student loan and CIS deductions are due for the month to 5th May 2017
31st Deadline for forms P60 for 2016/17 to be issued to employees
June 2017
19th PAYE, Student loan and CIS deductions are due for the month to 5th June 2017
July 2017
5th Deadline for reaching a PAYE Settlement Agreement for 2016/17
6th Deadline for forms P11D, P9D and P11D(b) for 2016/17 to be submitted to HMRC and copies to be issued to employees concerned
6th Deadline for employers to report share incentives (Form 42) for 2016/17
19th Class 1A NIC due for 2016/17
19th PAYE Student loan and CIS deductions due for the month to 5th July 2017
19th PAYE quarterly payments are due for small employers for the pay periods 6th April 2017 to 5th July 2017 Penalties may apply if payment is made late
31st Second £100 penalty if 2015/16 tax return due on 31st January 2016 is still outstanding
31st Second payment on account 2015/16 due. Second 5% surcharge on any 2015/16 outstanding tax due on 31st January 2017 still remaining unpaid
August 2017
2nd Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2017 (other than replacing one car with another)
19th PAYE, Student loan and CIS deductions are due for the month to 5th August 2017
19th PAYE, Student loan and CIS deductions are due for month to 5th September 2017
October 2017
5th Deadline for notifying HMRC of new sources of taxable income or gains for 2016/17 if no tax return has been issued
19th Tax and NI due under a 2016/17 PAYE Settlement Agreement
19th PAYE, Student loan and CIS deductions are due for the month to 5th October 2017
19th PAYE quarterly payments are due for small employers for the pay periods 6th July 2017 to 5th October 2017
31st Deadline for submitting ‘paper’ 2016/17 self-assessment returns
November 2017
2nd Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2017 (other than replacing one car with another)
19th PAYE, Student loan and CIS deductions are due for the month to 5th November 2017
December 2017
19th PAYE, Student loan and CIS deductions are due for the month to 5th December 2017
30th 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 2017/18 tax code
January 2018
19th PAYE, Student loan and CIS deductions are due for the month to 5th January 2018
19th PAYE quarterly payments are due for small employers for the pay periods 6th October 2017 to 5th January 2018
31st Deadline for submitting 2016/17 self-assessment return (up to £100 penalty if your return is late).Balance of 2011/12 tax due, plus first payment on account for 2017/18
February 2018
2nd Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2018 (other than replacing one car with another)
19th PAYE, Student loan and CIS deductions are due for the month to 5th February 2018
28th 5% penalty surcharge on any 2016/17 outstanding tax due on 31st January 2018 still remaining unpaid
March 2018
19th PAYE, Student loan and CIS deductions are due for the month to 5th March 2018
31st Last minute planning for tax year 2017/18