Important dates and deadlines for your Winter diary

by | Nov 16, 2015

December 2015

30 December

Last day for online submission of 2015 Tax Return for HMRC to collect tax through clients’ 2016/17 PAYE code, where they owe less than £3,000.

31 December       

Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2015.

End of relevant year for taxable distance supplies to UK for VAT registration purposes.

End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 December 2014.

January 2016

 1         Due date for payment of Corporation Tax for period ended 31 March 2015.

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

 19/22   Quarter 3 2015/16 PAYE remittance due.

31 January     

First self assessment payment on account for 2015/16.      

Capital gains tax payment for 2014/15.

Balancing payment – 2014/15 income tax/Class 4 NICs.

Last day to renew 2015/16 tax credits.

First payment due date for 2015/16 Class 2 NICs.

Last day to pay any balance of 2013/14 tax and Class 4 NICs to avoid an automatic

5% late payment penalty.

Deadline for amending 2014 Tax Return.

Last day to file the 2015 Tax Return online without incurring penalties.

February 2016

1          £100 penalty if 2015 Tax Return not yet filed online. Additional penalties may apply  for further delay. Interest starts to accrue on 2014/15 tax not yet paid.

2           Submission date of P46 (Car) for quarter to 5 January.

14          Last date (for practical purposes) to request NIC deferment for 2015/16.

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