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Tax Calendar 2016/17

April 2016

1Apr2016

Threshold lowered for ATED charge on properties from £1m to £500k

3% SDLT surcharge introduced on purchases of second residential properties


5Apr2016

Last day of the 2015/16 tax year

Last chance to maximise your ISA contributions

Last opportunity for some higher earners to maximise pension contributions before the annual pension allowance is reduced


6Apr2016

First day of the 2016/17 tax year

Personal allowance increased to £11,000

New dividend rules take effect

New Personal Savings Allowance introduced

New Benefits in Kind rules take effect

Wear and tear allowance abolished for furnished properties with relief on a replacements basis

Targeted Anti Avoidance Rule (TAAR) to treat certain distributions on a winding up as income for tax purposes.


7Apr2016

VAT return and payment deadlines


14Apr2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Apr2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Apr2016

Monthly (online) EC sales list return


22Apr2016

PAYE/NI/CIS/student loan liabilities paid (if online)


30Apr2016

30 April 2016 – ATED return and tax due for the period 1 April 2016 – 31 March 2017 (for properties of £500k+)


May 2016

1May2016

Daily penalties of £10 per day up to a maximum of £900 for late filing of 2014/15 Self Assessment tax return


7May2016

VAT return and payment deadlines



14May2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19May2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21May2016

Monthly (online) EC sales list return


22May2016

PAYE/NI/CIS/student loan liabilities paid (if online)


31May2016

Deadline to provide P60s to employees for the year ended 5 April


June 2016

7June2016

VAT return and payment deadlines


14Jun2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Jun2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Jun2016

Monthly (online) EC sales list return


22Jun2016

PAYE/NI/CIS/student loan liabilities paid (if online)


July 2016

5Jul2016

Non-Resident Landlord Scheme forms NRLY and NRL6 deadline for letting agents


6Jul2016

Deadline for filing P9D and P11D forms for the 2015/16 tax year

Form 42 deadline for reporting employee share related benefits in 2015/16

PAYE Settlement Agreements (PSA) for 2015/16 to be agreed by today


7Jul2016

VAT return and payment deadlines


14Jul2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Jul2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Jul2016

Monthly (online) EC sales list return


22Jul2016

PAYE/NI/CIS/student loan liabilities paid (if online)


31Jul2016

Income Tax self assessment second payment on account due for 2015/16 tax year


August 2016

1Aug2016

Additional penalty of the higher of £300 or 5% of estimated tax due if tax return has still not been filed


7Aug2016

VAT return and payment deadlines


14Aug2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Aug2016

Payment of any employer’s class 1a NIC due as per P11D(b) for 2015/16

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Aug2016

Monthly (online) EC sales list return


22Aug2016

PAYE/NI/CIS/student loan liabilities paid (if online)


September 2016

7Sep2016

VAT return and payment deadlines


14Sep2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Sep2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Sep2016

Monthly (online) EC sales list return


22Sep2016

PAYE/NI/CIS/student loan liabilities paid (if online)


October 2016

5Oct2016

Deadline to register for Income Tax self assessment in respect of the 2015/16 tax year where not already registered


7Oct2016

VAT return and payment deadlines


14Oct2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Oct2016

PSA tax and Class 1B NIC payments due (slightly later deadline of 22 October if paying electronically)

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Oct2016

Monthly (online) EC sales list return


22Oct2016

PAYE/NI/CIS/student loan liabilities paid (if online)


31Oct2016

Filing deadline for paper Income Tax self assessment return (if not filed online) for 2015/16 tax year


November 2016

7Nov2016

VAT return and payment deadlines


14Nov2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Nov2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Nov2016

Monthly (online) EC sales list return


22Nov2016

PAYE/NI/CIS/student loan liabilities paid (if online)


23Nov2016

Autumn Statement


December 2016

7Dec2016

VAT return and payment deadlines


14Dec2016

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Dec2016

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Dec2016

Monthly (online) EC sales list return


22Dec2016

PAYE/NI/CIS/student loan liabilities paid (if online)


30Dec2016

Online Income Tax self assessment return deadline if outstanding tax liability is to be collected PAYE coding adjustment


January 2017

7Jan2017

VAT return and payment deadlines


14Jan2017

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Jan2017

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Jan2017

Monthly (online) EC sales list return


22Jan2017

PAYE/NI/CIS/student loan liabilities paid (if online)


31Jan2017

Deadline for online submission of Income Tax self assessment return for the 2015/16 tax year

Payment of 2015/16 Income Tax self assessment balancing payment

Income Tax self assessment first payment on account due for 2016/17 tax year


February 2017

1Feb2017

£100 late filing penalty where 2015/16 Income Tax self assessment return has not been filed.

Higher of £300 penalty or 5% of estimated tax liability if 2014/15 Income Tax self assessment return has still not been filed!


7Feb2017

VAT return and payment deadlines


14Feb2017

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


19Feb2017

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Feb2017

Monthly (online) EC sales list return


22Feb2017

PAYE/NI/CIS/student loan liabilities paid (if online)


28Feb2017

5% penalty applied to any unpaid tax in respect of 2015/16 Income Tax self assessment


March 2017

7Mar2017

VAT return and payment deadlines


14Mar2017

Quarterly Corporation Tax instalment payment for large companies (month due will depend on year end of the company)


15Mar2017

Budget day (estimated date)


19Mar2017

PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed


21Mar2017

Monthly (online) EC sales list return


22Mar2017

PAYE/NI/CIS/student loan liabilities paid (if online)