Key HMRC Dates for 2016 – 2017

We know as a business owner you are working to many deadlines set by H.M Revenue & Customs.  At WHA we pro-actively provide reminders to our clients as and when reports and payments are due.  But for an overall picture of all the key dates relevant to you, please find enclosed a complete list from the new tax year commencing 5 April 2016:-

6 April 2016:- Start of 2016/2017 tax year.

7 April 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 29 February 2016.

14 April 2016:- Income tax due date for the CT61 for quarter to 31 March 2016.

19 April 2016:- Quarterly PAYE/NIC due for year ended 5 April 2016. Also a final submission must be made to HM Revenue & Customs under RTI for the year.  Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

21 April 2016:- Submission of EC Sales list for the quarter ending 31 March 2016

22 April 2016:- Electronic payments must be cleared by HMRC’s bank clearing department for any outstanding PAYE and Class 1 NICs for the tax year ending 5 April 2016.

7 May 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 March 2016.

19 May 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 May 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

31 May 2016:- P60s must by this date be given to all employees.

7 June 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 30 April 2016.

19 June 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 June 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

6 July 2016:- Deadline for PSA (PAYE Settlement Agreement) for 2015-2016 for renewals.

6 July 2016:- Deadline for filing various forms P9D, P11D, P11D(b) for previous tax year and giving copies to all employees.

7 July 2016:- Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

7 July 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 May 2016.

14 July 2016:- Income tax due date for the CT61 for quarter to 30 June 2016.

19 July 2016:- Quarterly payment PAYE remittance due. Class 1A NIC payment must reach HM Revenue & Customs (by post). This is also the deadline for postal payments remittance of CIS, NICs and PAYE to HM Revenue & Customs for the tax year ending 5 April 2016.

21 July 2016:- Submission of EC Sales list for the quarter ending 30 June 2016.

22 July 2016:- Final date for electronic payments to be cleared in HM Revenue & Custom’s bank account for any outstanding Class1A NICs for the tax year-ending 5 April 2016.

22 July 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

31 July 2016:- Due date for Self-Assessment 2nd Payment on Account for 2015/2016.

7 August 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 30 June 2016.

19 August 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 August 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

7 September 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 July 2016.

19 September 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs.

19 September 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 September 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

7 October 2016:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 August 2016.

14 October 2016:- Income tax due date for the CT61 for quarter to 30 September 2016.

19 October 2016:- Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

21 October 2016:- Submission of EC Sales list for the quarter ending 30 September 2016

22 October 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

31 October 2016:- Deadline for filing Paper Income Tax Return with HMRC Deadline for submitting tax return if you want to HM Revenue & Custom’s calculate your tax liability.

7 November 2016:– Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 30 September 2016.

19 November 2016:– Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 November 2016:– Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

7 December 2016:- – Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 October 2016.

19 December 2016:– Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 December 2016:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

30 December 2016:- Deadline for filing Income Tax return with HM Revenue & Customs if Tax to be collected through PAYE Code Number.

7 January 2017:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 30 November 2016.

14 January 2017:- Income tax due date for the CT61 for quarter to 31 December 2016.

19 January 2017:- Quarterly payment PAYE Tax and NIC for month ended 5 January 2017.  Also this is the deadline for postal payments remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.  Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

21 January 2017:- Submission of EC Sales list for the quarter ending 31 December 2016

22 January 2017:- Quarterly payment PAYE Tax and NIC for year ended 5 January 2017. Deadline for electronic remittance of PAYE, NICs and CIS to HM Revenue & Customs for the month ended 5 January 2017.

31 January 2017:– Deadline for paying Self-Assessment balancing payment and capital gains Tax for tax year ended 5 April 2016. Also a deadline for 1st payment on Self-Assessment account for 2016/2017.

7 February 2017:– Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 December 2016.

19 February 2017:- :– Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 February 2017:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

7 March 2017:- Due date for submission of VAT Return and payment of any outstanding liability for the quarter ending 31 January 2017.

19 March 2017:- :– Deadline for postal payments remittance of CIS, NICS and PAYE to HM Revenue & Customs. Any cheque payments must be cleared by this date.  Also this is the CIS filing date for sub-contractors and CIS suffered.

22 March 2017:- Deadline for electronic remittance of CIS, NIC’s and PAYE to HM Revenue & Customs.

5 April 2017:- End of the 2016/2017 tax year.

Should you have any questions relating to the dates and deadlines shown above, please feel free to contact a member of our tax team.  Also a concise listing can also be found by downloading our free WHA App.

For more information about our free App please visit:  http://whitehartassociates.com/apps/