2017/18 Tax Calendar
April 2017
| 5th | Last day of 2016/17 tax year. |
| Deadline for 2016/17 ISA investments. | |
| Last day to make disposals using the 2016/17 CGT exemption. | |
| 14th | Due date for income tax for the CT61 period to 31 March 2017 |
| 19th | Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NICs or CIS deductions for 2016/17 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year. |
| Normal annual adjustment for VAT partial exemption calculations (monthly returns) | |
| PAYE quarterly payments are due for small employers for the pay periods 6 January 2017 to 5 April 2017. | |
| PAYE, Student loan and CIS deductions are due for the month to 5 April 2017. | |
| Deadline for employers’ final PAYE return to be submitted online for 2016/17. |
May 2017
| 3rd | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2017. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 May 2017. |
| 31st | Deadline for forms P60 for 2016/17 to be issued to employees. |
June 2017
| 1st | New Advisory Fuel Rates (AFR) for company car users apply from today. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 June 2017. |
| 30th | End of CT61 quarterly period. |
July 2017
| 5th | Deadline for reaching a PAYE Settlement Agreement for 2016/17. |
| 6th | Deadline for forms P11D and P11D(b) for 2016/17 to be submitted to HMRC and copies to be issued to employees concerned. |
| Deadline for employment related securities returns for 2016/17. | |
| 14th | Due date for income tax for the CT61 period to 30 June 2017. |
| 19th | Class 1A NICs due for 2016/17. |
| PAYE, Student loan and CIS deductions due for the month to 5 July 2017. | |
| PAYE quarterly payments are due for small employers for the pay periods 6 April 2017 to 5 July 2017. | |
| 31st | Second payment on account 2016/17 due. |
August 2017
| 2nd | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2017. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 August 2017. |
September 2017
| 1st | New Advisory Fuel Rates (AFR) for company car users apply from today. |
| 19th | PAYE, Student loan and CIS deductions are due for month to 5 September 2017. |
| 30th | End of CT61 quarterly period. |
October 2017
| 1st | Due date for payment of Corporation Tax for period ended 31 December 2016. |
| 5th | Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2016/17 if no tax return has been issued. |
| 14th | Due date for income tax for the CT61 quarter to 30 September 2017. |
| 19th | Tax and NICs due under a 2016/17 PAYE Settlement Agreement. |
| PAYE, Student loan and CIS deductions are due for the month to 5 October 2017. | |
| PAYE quarterly payments are due for small employers for the pay periods 6 July 2017 to 5 October 2017. | |
| 31st | Deadline for HMRC to receive your 2016/17 paper self assessment tax return (SATR). |
| Deadline for 2016/17 paper SATR if you expect tax to be collected by adjustment to your 2018/19 PAYE code and/or you require a paper bill in time to make payment by the due date. |
November 2017
| 2nd | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 October 2017. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 November 2017. |
December 2017
| 1st | New Advisory Fuel Rates (AFR) for company car users apply from today. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 December 2017. |
| 30th | Online filing deadline for submitting 2016/17 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2018/19 tax code. |
| 31st | End of CT61 quarterly period. |
| Filing date for Company Tax Return Form CT600 for period ended 31 December 2016. |
January 2018
| 1st | Due date for payment of corporation tax for period ended 31 March 2017. |
| 14th | Due date for income tax for the CT61 quarter to 31 December 2017. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 January 2018. |
| PAYE quarterly payments are due for small employers for the pay periods 6 October 2017 to 5 January 2018. | |
| 31st | Deadline for submitting your 2016/17 online SATR (£100 automatic penalty if your return is late). |
| Due date for HMRC to receive cleared funds for 2016/17 capital gains tax, class 2 NICs and balance of income tax and Class 4 NICs; and first payment on account for 2017/18. |
February 2018
| 2nd | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 January 2018. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 February 2018. |
March 2018
| 1st | New Advisory Fuel Rates (AFR) for company car users apply from today. |
| 3rd | 5% late payment penalty on any 2016/17 outstanding tax which was due on 31 January 2018 and still remains unpaid. |
| 19th | PAYE, Student loan and CIS deductions are due for the month to 5 March 2018. |
| 31st | End of corporation tax financial year. |
| End of CT61 quarterly period. | |
| Filing date for Company Tax Return Form CT600 for period ended 31 March 2017. | |
| Last minute planning for tax year 2017/18 – please contact us for advice. |
Note: All the information and advice in this blog post was correct at the time of writing.
