Key Dates and Deadlines
| Payment Dates | |
|---|---|
| Income Tax and National Insurance Contributions | |
| 31 July 2017 | 2016/17 second payment on account |
| 31 January 2018 | 2016/17 balancing payment, and 2017/18 first payment on account |
| 31 July 2018 | 2017/18 second payment on account |
| 31 January 2019 | 2017/18 balancing payment, and 2018/19 first payment on account |
| Class 1A NICs | |
| 19 July 2017 | 2016/17 payment due |
| Capital Gains Tax | |
| 31 January 2018 | 2016/17 Capital Gains Tax |
| 31 January 2019 | 2017/18 Capital Gains Tax |
| Corporation Tax | |
| 9 months and one day after the end of the accounting period (or by quarterly instalments if large company) | |
| Inheritance Tax | |
| 6 months after the end of the month of death. | |
| For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made. | |
| Latest Filing/Issuing Deadlines - 2016/17 PAYE Returns | |
| 31 May 2017 | Issue P60s to employees. |
| 6 July 2017 | P11D and P11Db - also issue copies to employees Deadline for employment related securities returns |
| 2017 Self Assessment Tax Return (SATR) | |
| 31 October 2017 | Last filing date - SATR Paper Version |
| 30 December 2017 | SATR Online if outstanding tax (subject to cap) to be included in 2018/19 PAYE code |
| 31 January 2018 | Last filing date - SATR Online |