Expired deadlines

07 Feb 2016

  • VAT return

    Due date for December VAT returns unless exempted.

01 Feb 2016

  • Auto-enrolment staging dates

    Auto-enrolment staging date for employers with fewer than 30 employees with the last 2 characters in their PAYE reference numbers 00 05-07, E1-E9 or EA-EZ

22 Jan 2016

  • PAYE/NIC electronic quarterly payment

    Third quarter (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge

  • Electronic monthly PAYE/NIC/Student loan payment

    Payment if paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month in order to avoid automatic interest charge

21 Jan 2016

  • EC sales list

    Deadline for online monthly or quarterly return filing

19 Jan 2016

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month in order to avoid automatic interest charge

  • PAYE/NIC payment quarterly payment

    Third quarter PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month

14 Jan 2016

  • EC sales list

    Deadline for paper monthly or quarterly return filing

  • CT61 payment

    Due date for income tax for the CT61 quarter to 31 December 2015

01 Jan 2016

  • VAT Return

    Due date for November VAT returns unless exempted

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 March 2015, for those companies not liable to pay their liability by instalments 

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 March 2015, for those companies not liable to pay their liability by instalments

31 Dec 2015

  • Annual investment allowance

    Last day to claim relief on up to £500,000 qualifying capital expenditure.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2014.

  • CT61

    End of CT 61 quarterly period.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a
    year ended 31 March 2015 and for public companies with a year ended 30 June 2015.

30 Dec 2015

  • Tax return filing

    Last date to file your 2015 tax return electronically if you are an employee and wish to have a 2014/15 balancing payment
    of less than £3,000 collected through your 2016/7 PAYE code. If you received your tax return after 31 October,
    please refer to it to check your filing deadline or contact us.

22 Dec 2015

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Dec 2015

  • EC sales list

    Deadline for online monthly or quarterly return filing.