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Tax Calendar 2015/16

April 2015

1Apr2015

Main Corporation Tax rate reduced from 21% to 20% and small profits rate abolished

Threshold lowered for ATED charge on properties from £2m to £1m and ATED charge increased

Changes to VAT on prompt payment discounts


5Apr2015

Last day of the 2014/15 tax year



7Apr2015

VAT return and payment deadlines


14Apr2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Apr2015

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

Monthly CIS return to be filed


21Apr2015

Monthly (online) EC sales list return


22Apr2015

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



30Apr2015

ATED return and tax due for the period 1 April 2014 –
31 March 2015 (for properties of £2m +)


May 2015

1May2015

Daily penalties of £10 per day up to a maximum of £900 for late filing of 2013/14 Self Assessment tax return


7May2015

General Election

VAT return and payment deadlines


14May2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19May2015

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

Monthly CIS return to be filed


21May2015

22May2015

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


31May2015

Deadline for first FATCA returns


June 2015

7Jun2015

VAT return and payment deadlines


14Jun2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Jun2015

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

Monthly CIS return to be filed


21Jun2015

Monthly (online) EC sales list return


22Jun2015

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


July 2015

5Jul2015

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


6Jul2015

Deadline for filing P9D and P11D forms for the 2014/15 tax year

Form 42 deadline for reporting employee share related benefits in 2014/15

PAYE Settlement Agreements (PSA) for 2014/15 to be agreed by today


7Jul2015

VAT return and payment deadlines




14Jul2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Jul2015

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

Monthly CIS return to be filed


21Jul2015

Monthly (online) EC sales list return


22Jul2015

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


31Jul2015

Income Tax self assessment second payment on account due for 2014/15 tax year


August 2015

1Aug2015

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



7Aug2015

VAT return and payment deadlines


14Aug2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Aug2015

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

Monthly CIS return to be filed


21Aug2015

Monthly (online) EC sales list return


22Aug2015

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


September 2015

7Sep2015

VAT return and payment deadlines


14Sep2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Sep2015

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

Monthly CIS return to be filed


21Sep2015

Monthly (online) EC sales list return


22Sep2015

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


October 2015

1Oct2015

ATED returns deadline for properties worth between £1m to £2m


5Oct2015

Deadline to register for Income Tax self assessment in respect of the 2014/15 tax year where not already registered


7Oct2015

VAT return and payment deadlines



14Oct2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Oct2015

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

Monthly CIS return to be filed


21Oct2015

Monthly (online) EC sales list return


22Oct2015

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


31Oct2015

Filing deadline for paper Income Tax self assessment return (if not filed online) for 2014/15 tax year

ATED payment due for properties in the £1m to £2m band


November 2015

7Nov2015

VAT return and payment deadlines


14Nov2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Nov2015

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

Monthly CIS return to be filed


21Nov2015

Monthly (online) EC sales list return


22Nov2015

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


25Nov2015

Autumn Statement


December 2015

7Dec2015

VAT return and payment deadlines


14Dec2015

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Dec2015

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

Monthly CIS return to be filed


21Dec2015

Monthly (online) EC sales list return


22Dec2015

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

30Dec2015

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


31Dec2015

Last day before Annual Investment Allowance reduces to £200,000 from £500,000 – take care on timing of expenditure


January 2016

7Jan2016

VAT return and payment deadlines


14Jan2016

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Jan2016

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

Monthly CIS return to be filed


21Jan2016

Monthly (online) EC sales list return


22Jan2016

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

31Jan2016

Deadline for online submission of Income Tax self assessment return for the 2014/15 tax year

Payment of 2014/15 Income Tax self assessment balancing payment

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


February 2016

1Feb2016

£100 late filing penalty where 2014/15 Income Tax self assessment return has not been filed.

Higher of £300 penalty or 5% of estimated tax liability if 2013/14 Income Tax self assessment return has still not been filed!


7Feb2016

VAT return and payment deadlines


14Feb2016

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


19Feb2016

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

Monthly CIS return to be filed


21Feb2016

Monthly (online) EC sales list return


22Feb2016

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


28Feb2016

5% penalty applied to any unpaid tax in respect of 2014/15 Income Tax self assessment


March 2016

7Mar2016

VAT return and payment deadlines


14Mar2016

Quarterly Corporation Tax instalment payment for large companies (depending on accounting year end of the company)


16Mar2016

Budget day


19Mar2016

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

Monthly CIS return to be filed


21Mar2016

Monthly (online) EC sales list return


22Mar2016

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