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Tax Calendar 2017/18

March 2017


8Mar2017

New rules for offshore property developers to tax all profits from trading/developing land in the UK


14Mar2017

VAT (paper) EC sales list


April 2017

1Apr2017

First ATED revaluation date for residential properties in excess of £500k


5Apr2017

Last day of the 2016/17 tax year

Last chance to maximise your ISA contributions


6Apr2017

First day of the 2017/18 tax year

Personal allowance increased to £11,500

New Trading and Property Income Allowances introduced

New salary sacrifice rules take effect

Start of a phased change to mortgage interest relief for buy-to-let investors. The first cut in relief begins in April. 

ISA: Total tax-free limit increases to £20,000 


7Apr2017

VAT return and payment deadlines


14Apr2017

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

VAT (paper) EC sales list


19Apr2017

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

Monthly CIS return to be filed


21Apr2017

Monthly (online) EC sales list return


22Apr2017

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


30Apr2017

30 April 2017 – ATED return and tax due for the period 1 April 2017 – 31 March 2018 (for properties of £500k+) and revaluation year


May 2017

1May2017

Daily penalties of £10 per day up to a maximum of £900 for late filing of 2015/16 Self Assessment tax return


7May2017

VAT return and payment deadlines


14May2017

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

VAT (paper) EC sales list 


19May2017

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

Monthly CIS return to be filed


21May2017

Monthly (online) EC sales list return


22May2017

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


31May2017

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


June 2017

7June2017

VAT return and payment deadlines


14Jun2017

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

VAT (paper) sales list


19Jun2017

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

Monthly CIS return to be filed


21Jun2017

Monthly (online) EC sales list return


22Jun2017

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


July 2017

5Jul2017

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


6Jul2017

Deadline for filing P9D and P11D forms for the 2016/17 tax year

Form 42 deadline for reporting employee share related benefits in 2016/17

PAYE Settlement Agreements (PSA) for 2016/17 to be agreed by today


7Jul2017

VAT return and payment deadlines


14Jul2017

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

VAT (paper) EC sales list 


19Jul2017

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

Monthly CIS return to be filed

Payment of Class 1A National Insurance Contribution due for 2016/17 P11D


21Jul2017

Monthly (online) EC sales list return


22Jul2017

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


31Jul2017

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


August 2017

1Aug2017

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


7Aug2017

VAT return and payment deadlines


14Aug2017

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

VAT (paper) EC sales list 


19Aug2017

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

Monthly CIS return to be filed


21Aug2017

Monthly (online) EC sales list return


22Aug2017

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


September 2017

7Sep2017

VAT return and payment deadlines


14Sep2017

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

VAT (paper) EC sales list 


19Sep2017

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

Monthly CIS return to be filed


21Sep2017

Monthly (online) EC sales list return


22Sep2017

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


30Sep2017

Deadline for VAT refunds from other EU member states for previous calendar year (2016)


October 2017

5Oct2017

Deadline to register for Income Tax self assessment in respect of the 2016/17 tax year where not already registered


7Oct2017

VAT return and payment deadlines


14Oct2017

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

VAT (paper) EC sales list


19Oct2017

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


21Oct2017

Monthly (online) EC sales list return


22Oct2017

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


31Oct2017

Filing deadline for paper Income Tax self assessment return (if not filed online) for 2016/17 tax year


November 2017

7Nov2017

VAT return and payment deadlines


14Nov2017

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

VAT (paper) EC sales list 


19Nov2017

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

Monthly CIS return to be filed


21Nov2017

Monthly (online) EC sales list return


22Nov2017

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


30Nov2017

First Autumn Budget (estimated date)


December 2017

7Dec2017

VAT return and payment deadlines


14Dec2017

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

VAT (paper) EC sales list 


19Dec2017

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

Monthly CIS return to be filed


21Dec2017

Monthly (online) EC sales list return


22Dec2017

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


30Dec2017

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


31Dec2017

VAT deadline for non-EU businesses claiming VAT refund from the UK (for claim year 1 July 2016 - 30 June 2017)


January 2018

7Jan2018

VAT return and payment deadlines


14Jan2018

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

VAT (paper) EC sales list 


19Jan2018

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

Monthly CIS return to be filed


21Jan2018

Monthly (online) EC sales list return


22Jan2018

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


31Jan2018

Deadline for online submission of Income Tax self assessment return for the 2016/17 tax year

Payment of 2016/17 Income Tax self assessment balancing payment

Income Tax self assessment first payment on account due for 2017/18 tax year


February 2018

1Feb2018

£100 late filing penalty where 2016/17 Income Tax self assessment return has not been filed.

Higher of £300 penalty or 5% of estimated tax liability if 2015/16 Income Tax self assessment return has still not been filed!


7Feb2018

VAT return and payment deadlines


14Feb2018

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

VAT (paper) EC sales list 


19Feb2018

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

Monthly CIS return to be filed


21Feb2018

Monthly (online) EC sales list return


22Feb2018

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


March 2018

2Mar2018

5% penalty applied to any unpaid tax in respect of 2016/17 Income Tax self assessment

7Mar2018

VAT return and payment deadlines


14Mar2018

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

VAT (paper) EC sales list 


15Mar2018

Spring Spending Review (estimated date)


19Mar2018

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

Monthly CIS return to be filed


21Mar2018

Monthly (online) EC sales list return


22Mar2018

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


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