02 Aug 2015
Unfiled 2014 tax return
A 2014 tax return not filed by today will attract a tax-geared penalty, the higher of £300 and 5% of the liability at 31 January 2015.
01 Aug 2015
Auto-enrolment staging date
Employers with a PAYE scheme with a size of 30-49 are required to auto-enrol eligible jobholders into a qualifying workplace pension scheme (known as the 'staging date').
Corporation tax payment
Due date for payment of corporation tax for year ended 31 October 2014, for those companies not liable to pay their liability by instalments.
31 Jul 2015
Company accounts filing deadline
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 October 2014 and for public companies with a year ended 31 January 2015.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 2014 to be submitted to HMRC.
Second self-assessment payment on account for 2014/15.
22 Jul 2015
NICs for 2014/15
Deadline for any electronic payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2015.
PAYE/NIC electronic quarterly payment
Quarter 1 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
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 Jul 2015
Due date for payment of supplementary declarations for June 2015.
EC sales list
Deadline for online monthly or quarterly return filing.
19 Jul 2015
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.
NICs for 2013/14
Deadline for any postal payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.
Construction Industry Scheme: monthly return due for period to 5th of month.
PAYE/NIC quarterly payment
Quarter 1 PAYE/NIC payment due where paid by cheque in order to avoid automatic interest charge.
14 Jul 2015
Due date for income tax for the CT61 quarter to 30 June 2015.
EC sales list
Deadline for paper monthly or quarterly return filing.
08 Jul 2015
The Chancellor presents his Summer Budget speech in Parliament.
07 Jul 2015
Due date for May VAT returns unless exempted.
06 Jul 2015
Deadline to file form 42 or other relevant forms to report events in connection with unapproved share schemes provided to employees.
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