Tax calendar

2015/16 Tax Calendar

5th: Last day of 2014/15 tax year.; Deadline for 2014/15 ISA investments.; Last day to make disposals using the 2014/15 CGT exemption.
14th: Due date for income tax for the CT61 period to 31 March 2015.
17th / 22nd: Quarter 4 2014/15 PAYE remittance due.
20th: Interest will begin to accrue on unpaid PAYE/NI for 2014/15.
30th: Normal annual adjustment for VAT partial exemption calculations (monthly returns).

1st: Start of daily penalties for 2014 online Tax Return not yet filed. Additional penalties may apply for further delay.
3rd: Submission date of P46 (Car) for quarter to 5 April.
31st: Last day to issue 2014/15 P60s to employees.

30th: End of CT61 quarterly period.; Annual adjustment for VAT partial exemption calculations (March VAT year end).

6th: Deadline for submission of Form 42 (transactions in shares and securities).; Deadline for submission of EMI40 (EMI Annual Return).; File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.; Deadline for entering into a PAYE Settlement Agreement for 2014/15.
14th: Due date for income tax for the CT61 period to 30 June 2015.
17th / 22nd: Quarter 1 2015/16 PAYE remittance due.; Final date for payment of 2014/15 Class 1A NICs.
31st: Second payment due date for 2014/15 Class 2 NICs.; Second Self Assessment payment on account for 2014/15.; Annual adjustment for VAT partial exemption calculations (April VAT year end).; Liability to 5% penalty on any tax unpaid for 2013/14.; Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/16).

2nd: Submission date of P46 (Car) for quarter to 5 July.
31st: Annual adjustment for VAT partial exemption calculations (May VAT year end).

30th: End of CT61 quarterly period.; Last day for UK businesses to reclaim EC VAT chargeable in 2014.

1st: Due date for payment of Corporation Tax for period ended 31 December 2014.
5th: Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2014/15 if a Tax Return has not been received.
14th: Due date for income tax for the CT61 quarter to 30 September 2015.
19th / 22nd: Quarter 2 2015/16 PAYE remittance due.
31st: Last day to file 2015 paper Tax Return without incurring penalties.

1st: £100 penalty if 2015 paper Tax Return not yet filed. Additional penalties may apply for further delay. No penalties if online return filed by 31 January 2016.
2nd: Submission date of P46 (Car) for quarter to 5 October.

30th: Last day for online submission of 2015 Tax Return for HMRC where outstanding tax (subject to cap) to be included in 2016/17 PAYE code.
31st: Last day for non-EC 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.

1st: Due date for payment of Corporation Tax for period ended 31 March 2015.
14th: Due date for income tax for the CT61 quarter to 31 December 2015.
19th / 22nd: Quarter 3 2015/16 PAYE remittance due.
31st: 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.

1st: £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.
2nd: Submission date of P46 (Car) for quarter to 5 January.
14th: Last date (for practical purposes) to request NIC deferment for 2015/16.

2nd: Last day to pay any balance of 2014/15 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.
31st: End of Corporation Tax financial year.; End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for the period ended 31 March 2015.

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