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

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5Apr2015

Last day of the 2014/15 tax year

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6Apr2015

7Apr2015

VAT return and payment deadlines

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14Apr2015

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

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19Apr2015

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

Monthly CIS return to be filed

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21Apr2015

Monthly (online) EC sales list return

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22Apr2015

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

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29Apr2015

30Apr2015

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

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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

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7May2015

General Election

VAT return and payment deadlines

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14May2015

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

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19May2015

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

Monthly CIS return to be filed

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21May2015

22May2015

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

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31May2015

Deadline for first FATCA returns

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June 2015

7Jun2015

VAT return and payment deadlines

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14Jun2015

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

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19Jun2015

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

Monthly CIS return to be filed

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21Jun2015

Monthly (online) EC sales list return

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22Jun2015

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

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July 2015

5Jul2015

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

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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

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7Jul2015

VAT return and payment deadlines

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8Jul2015

10Jul2015

14Jul2015

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

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19Jul2015

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

Monthly CIS return to be filed

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21Jul2015

Monthly (online) EC sales list return

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22Jul2015

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

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31Jul2015

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

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August 2015

1Aug2015

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

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5Aug2015

7Aug2015

VAT return and payment deadlines

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14Aug2015

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

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19Aug2015

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

Monthly CIS return to be filed

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21Aug2015

Monthly (online) EC sales list return

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22Aug2015

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

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September 2015

7Sep2015

VAT return and payment deadlines

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14Sep2015

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

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19Sep2015

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

Monthly CIS return to be filed

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21Sep2015

Monthly (online) EC sales list return

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22Sep2015

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

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October 2015

1Oct2015

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

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5Oct2015

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

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7Oct2015

VAT return and payment deadlines

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12Oct2015

14Oct2015

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

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19Oct2015

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

Monthly CIS return to be filed

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21Oct2015

Monthly (online) EC sales list return

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22Oct2015

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

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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

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November 2015

7Nov2015

VAT return and payment deadlines

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14Nov2015

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

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19Nov2015

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

Monthly CIS return to be filed

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21Nov2015

Monthly (online) EC sales list return

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22Nov2015

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

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25Nov2015

Autumn Statement

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December 2015

7Dec2015

VAT return and payment deadlines

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14Dec2015

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

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19Dec2015

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

Monthly CIS return to be filed

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21Dec2015

Monthly (online) EC sales list return

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22Dec2015

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

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30Dec2015

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

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31Dec2015

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

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January 2016

7Jan2016

VAT return and payment deadlines

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14Jan2016

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

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19Jan2016

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

Monthly CIS return to be filed

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21Jan2016

Monthly (online) EC sales list return

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22Jan2016

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

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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

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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!

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7Feb2016

VAT return and payment deadlines

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14Feb2016

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

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19Feb2016

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

Monthly CIS return to be filed

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21Feb2016

Monthly (online) EC sales list return

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22Feb2016

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

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28Feb2016

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

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March 2016

7Mar2016

VAT return and payment deadlines

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14Mar2016

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

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16Mar2016

Budget day

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19Mar2016

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

Monthly CIS return to be filed

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21Mar2016

Monthly (online) EC sales list return

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22Mar2016

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

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