31 Jan 2018
Self-assessment deadline (online)
Deadline for online submission of self-assessment tax return for 2016/17 tax year.
Self-assessment deadline (balancing payments)
Deadline for online submission of self-assessment balancing payments for 2016/17 tax year.
22 Jan 2018
Quarterly electronic PAYE/class 1 NICs payment
Q3 (2017/18) PAYE/NIC payment due in order to avoid an automatic interest charge.
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 Jan 2018
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for December 2017.
19 Jan 2018
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from December 2017.
Quarterly postal PAYE/class 1 NICs payment
Q3 (2017/18) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
14 Jan 2018
EC sales list
Deadline for paper monthly or quarterly return filing.
Due date for income tax for the CT61 quarter to 31 December 2017.
07 Jan 2018
Due date for November VAT returns unless exempted.
01 Jan 2018
Removal of capital gains indexation allowance
Disposals made after this date, the indexation will no longer be calculated up to the month in which the disposal of the asset occurs.
Auto-enrolment staging dates
Auto-enrolment staging date for new employers with PAYE income first payable between 1 October 2016 and 30 June 2017.
Research & Development Expenditure Credit (RDEC)
For larger companies, the RDEC increases to 12% for all qualifying research.
Corporation tax payment
Corporation tax payment due for year end 31 March 2017, for those companies not liable to pay their liability by instalments.
31 Dec 2017
Company accounts filing deadline
Deadline for filing your financial statements/accounts with Companies House is 9 months after the period end.
End of CT61 quarterly period.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2016 to be submitted to HMRC.
30 Dec 2017
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2017 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.