Donald Reid Group



Key dates in the Tax Calendar July 2015 to March 2016
Below you will find a summary of useful future dates in the tax year. If you do have any queries whatsoever about your personal and corporate tax planning deadlines and submissions, please do not hesitate to get in touch with us at DRG Chartered Accountants.

July 2015

6 July  
Deadline for submission of Form 42 (transactions in shares and securities)
Deadline for submission of EMI40 (EMI Annual Return)
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees
Deadline for entering into a PAYE Settlement Agreement for 2014/15

14 July
Due date for income tax for the CT61 period to 30 June 2015

17/22 July
Quarter 1 2015/16 PAYE remittance due
Final date for payment of 2014/15 Class 1A NICs

31 July
Second payment due date for 2014/15 Class 2 NICs
Second self assessment payment on account for 2014/15
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 5% penalty on any tax unpaid for 2013/14
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/16)

August 2015

2 August
Submission date of P46 (Car) for quarter to 5 July

31 August
Annual adjustment for VAT partial exemption calculations (May VAT year end)

September 2015

30 September
End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2014

October 2015

1 October
Due date for payment of Corporation Tax for period ended 31 December 2014

5 October
Individuals/trustees must notify HMRC of new sources of income/chargeability in 2014/15 if a Tax Return has not been received.

14 October
Due date for income tax for the CT61 quarter to 30 September 2015

19/22 October
Quarter 2 2015/16 PAYE remittance due

31 October
Last day to file 2015 paper Tax Return without incurring penalties.

November 2015

1 November
£100 penalty if 2015 paper Tax Return not yet filed. Additional penalties may apply for further delay. No penalties will apply if online return filed by 31 January 2016.

2 November
Submission date of P46 (Car) for quarter to 5 October.

December 2015

30 December
Last day for online submission of 2015 Tax Return where outstanding tax (subject to cap) to be included in the 2016/17 PAYE code

31 December
Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2015
End of relevant year for taxable distance supplies to UK for VAT registration purposes
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes
End of CT61 quarterly period
Filing date for Company Tax Return Form CT600 for period ended 31 December 2014

January 2016

1 January
Due date for payment of Corporation Tax for period ended 31 March 2015

14 January
Due date for income tax for the CT61 quarter to 31 December 2015

19/22 January
Quarter 3 2015/16 PAYE remittance due

31 January
First self assessment payment on account for 2015/16
Capital gains tax payment for 2014/15
Balancing payment – 2014/15 income tax/Class 4 NICs
Last day to renew 2015/16 tax credits
First payment due date for 2015/16 Class 2 NICs
Last day to pay any balance of 2013/14 tax and Class 4 NICs to avoid an automatic 5% late payment penalty
Deadline for amending 2014 Tax Return
Last day to file the 2015 Tax Return online without incurring penalties.

February 2016

1 February
£100 penalty if 2015 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2014/15 tax not yet paid

2 February
Submission date of P46 (Car) for quarter to 5 January

14 February
Last date (for practical purposes) to request NIC deferment for 2015/16

March 2016

2 March
Last day to pay any balance of 2014/15 tax and Class 4 NICs to avoid an automatic 5% late payment penalty

31 March
End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Company Tax Return Form CT600 for period ended 31 March 2015

If you would like personal or corporate tax planning advice, please do get in touch with us at DRG Chartered Accountants and ask to talk to one of our tax specialists.

Go to top of page