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Key Dates and Deadlines

Payment Dates

Income Tax (including Class 4 NIC)

31 July 2015

2014/15 second payment on account

31 January 2016

2014/15 balancing payment, and

2015/16 first payment on account

31 July 2016

2015/16 second payment on account

31 January 2017

2015/16 balancing payment, and

2016/17 first payment on account

Class 1A NICs

19 July 2015

2014/15 payment due

Capital Gains Tax

31 January 2016

2014/15 Capital Gains Tax

31 January 2017

2015/16 Capital Gains Tax

Corporation Tax

9 months and one day after the end of the accounting period (or by quarterly instalments if large company)

Inheritance Tax

6 months after the end of the month of death.

For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made.

Latest Filing/Issuing Deadlines - 2014/15 PAYE Returns

31 May 2015

Issue P60s to employees.

6 July 2015

P9D, P11D and P11Db - also issue copies to employees

Form 42 (reporting of employment-related securities)

2015 Self Assessment Tax Return (SATR)

31 October 2015

Last filing date - SATR Paper Version

30 December 2015

SATR Online if outstanding tax (subject to cap) to be included in 2016/17 PAYE code

31 January 2016

Last filing date - SATR Online