Tax calendar
2015/16 Tax Calendar
April 2015
- Last day of 2014/15 tax year.
- Deadline for 2014/15 ISA investments.
- Last day to make disposals using the 2014/15 CGT exemption.
- Due date for income tax for the CT61 period to 31 March 2015.
- Quarter 4 2014/15 PAYE remittance due.
- Interest will begin to accrue on unpaid PAYE/NI for 2014/15.
- Normal annual adjustment for VAT partial exemption calculations (monthly returns).
May 2015
- Start of daily penalties for 2014 online Tax Return not yet filed. Additional penalties may apply for further delay.
- Submission date of P46 (Car) for quarter to 5 April.
- Last day to issue 2014/15 P60s to employees.
June 2015
- End of CT61 quarterly period.
- Annual adjustment for VAT partial exemption calculations (March VAT year end).
July 2015
- 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.
- Due date for income tax for the CT61 period to 30 June 2015.
- Quarter 1 2015/16 PAYE remittance due.
- Final date for payment of 2014/15 Class 1A NICs.
- 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
- Submission date of P46 (Car) for quarter to 5 July.
- Annual adjustment for VAT partial exemption calculations (May VAT year end).
September 2015
- End of CT61 quarterly period.
- Last day for UK businesses to reclaim EC VAT chargeable in 2014.
October 2015
- Due date for payment of Corporation Tax for period ended 31 December 2014.
- Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2014/15 if a Tax Return has not been received.
- Due date for income tax for the CT61 quarter to 30 September 2015.
- Quarter 2 2015/16 PAYE remittance due.
- Last day to file 2015 paper Tax Return without incurring penalties.
November 2015
- £100 penalty if 2015 paper Tax Return not yet filed. Additional penalties may apply for further delay. No penalties if online return filed by 31 January 2016.
- Submission date of P46 (Car) for quarter to 5 October.
December 2015
- Last day for online submission of 2015 Tax Return for HMRC where outstanding tax (subject to cap) to be included in 2016/17 PAYE code.
- Last day for non-EC 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
- Due date for payment of Corporation Tax for period ended 31 March 2015.
- Due date for income tax for the CT61 quarter to 31 December 2015.
- Quarter 3 2015/16 PAYE remittance due.
- 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
- £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.
- Submission date of P46 (Car) for quarter to 5 January.
- Last date (for practical purposes) to request NIC deferment for 2015/16.
March 2016
- Last day to pay any balance of 2014/15 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.
- End of Corporation Tax financial year.
- End of CT61 quarterly period.
- Filing date for Company Tax Return Form CT600 for the period ended 31 March 2015.
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