Key Dates and Deadlines
| Payment Dates | |
|---|---|
| Income Tax and National Insurance Contributions | |
| 31 July 2016 | 2015/16 second payment on account |
| 31 January 2017 | 2015/16 balancing payment, and 2016/17 first payment on account |
| 31 July 2017 | 2016/17 second payment on account |
| 31 January 2018 | 2016/17 balancing payment, and 2017/18 first payment on account |
| Class 1A NICs | |
| 19 July 2016 | 2015/16 payment due |
| Capital Gains Tax | |
| 31 January 2017 | 2015/16 Capital Gains Tax |
| 31 January 2018 | 2016/17 Capital Gains Tax |
| Corporation Tax | |
| 9 months and one day after the end of the accounting period (or by quarterly instalments if large company) | |
| Inheritance Tax | |
| 6 months after the end of the month of death. | |
| For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made. | |
| Latest Filing/Issuing Deadlines – 2015/16 PAYE Returns | |
| 31 May 2016 | Issue P60s to employees. |
| 6 July 2016 | P11D and P11Db – also issue copies to employees Form 42 (reporting of employment-related securities) |
| 2016 Self Assessment Tax Return (SATR) | |
| 31 October 2016 | Last filing date – SATR Paper Version |
| 30 December 2016 | SATR Online if outstanding tax (subject to cap) to be included in 2017/18 PAYE code |
| 31 January 2017 | Last filing date – SATR Online |