Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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19 Dec 2017

  • Postal monthly PAYE/class 1 NICs/student loan payment

    If paying by cheque, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • CIS return

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

21 Dec 2017

  • Intrastat

    Due date for payment of supplementary declarations for November 2017.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

22 Dec 2017

  • Electronic monthly 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.

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.

31 Dec 2017

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2016 to be submitted to HMRC.

  • CT61

    End of CT61 quarterly period.

  • Company accounts filing deadline

    Deadline for filing your financial statements/accounts with Companies House is 9 months after the period end.

01 Jan 2018

  • Corporation tax payment

    Corporation tax payment due for year end 31 March 2017, for those companies not liable to pay their liability by instalments.

  • Research & Development Expenditure Credit (RDEC)

    For larger companies, the RDEC increases to 12% for all qualifying research.

  • Auto-enrolment staging dates

    Auto-enrolment staging date for new employers with PAYE income first payable between 1 October 2016 and 30 June 2017.

  • 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.

07 Jan 2018

  • VAT return

    Due date for November VAT returns unless exempted.

14 Jan 2018

  • CT61 payment

    Due date for income tax for the CT61 quarter to 31 December 2017.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

19 Jan 2018

  • CIS return

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

  • 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.

  • 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.

21 Jan 2018

  • Intrastat

    Due date for payment of supplementary declarations for December 2017.

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Expired deadlines

Details of expired compliance and regulatory deadlines.

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