Tax Calendar 2017/2018
| September 2017 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/9/2017 |
| 30 | Closing date to claim Small Business Rate Relief for 2016/17 in England |
| October 2017 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 December 2016 |
| 5 | If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2016/17 |
| 14 | Return and payment of CT61 tax due for quarter to 30 September 2017 |
| 19 | Tax and Class 1B national insurance due on PAYE settlements for 2016/17 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/10/2017 or quarter 2 of 2017/18 for small employers |
| 31 | Deadline for 2016/17 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only) |
| November 2017 | |
| 2 | Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/11/2017 |
| December 2017 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/12/2017 |
| 30 | Deadline for 2016/17 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2018/19 PAYE code (for underpayments of up to £3000 only) |
| January 2018 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 March 2017 |
| 14 | Return and payment of CT61 tax due for quarter to 31 December 2017 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2018 or quarter 3 of 2017/18 for small employers |
| 31 | Deadline for filing 2017 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2016/17 Capital gains tax payment due for 2016/17 First self assessment payment on account due for 2017/18 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2015/16 5% penalty for late payment of tax unpaid for 2015/16 self assessment |
| February 2018 | |
| 2 | Last day for car change notifications in the quarter to 5 January - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/2/2018 |
| 28 | Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2016/17 outstanding tax due on 31 January 2018 still unpaid |
| March 2018 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2018 |
| 31 | Last minute tax planning for the 2017/18 tax year. Ensure you use up all exemptions to which you are entitled |
| April 2018 | |
| 5 | End of 2017/18 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and payment of CT61 tax due for quarter to 31 March 2018 |
| 19 | Deadline for Employers' 2017/18 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/4/2018 or quarter 4 of 2017/18 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2017/18 |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2018 |
Tailored Advice For Your Business
We understand that no two businesses are the same, so we can tailor advice to suit your circumstances and business size. In this section you'll find guides and features for those businesses needing advice on how to manage company accounts, including cash flow management, late payment, bad debts and business tax...and much more
