31st October: Paper Returns
31st January: Online Returns
So for the 5th April 2017 tax year, the deadline for online returns is midnight on 31st January 2018. There are very few exceptions. As an example, the deadline may be later if HMRC sends you the letter, telling you to complete a tax return, after 31stOctober. In this case the letter will tell you the deadline – it is usually three months from the date of the letter.
There’s also an earlier deadline of 30th December if you want HMRC to collect any tax you owe through your tax code. You can ask for this if you owe less than £3,000. Please show this clearly on your tax return. HMRC will try to collect the tax due through your code, but they can’t always do so.
Note: In this context ‘relevant period of account’ means the period of account of the company in which the last day of that accounting period falls. ‘Period of account’ means a period for which the company makes up accounts.
HMRC need POAs from most customers that were included in the SA system for the previous tax year.
When POAs are needed for any tax year, they are payable on the legal due dates.
POA1 by 31st January of that tax year.
POA2 by the 31st July that falls directly after the tax year.
Any further tax is due as a final Balancing Charge and is payable by the next 31st January following the relevant tax year.
Payment deadlines if your company or organisation’s taxable profits are £1.5 million or less
Electronic Payment | Other payments | |
---|---|---|
Employers tax and Class 1 NIC (1) | 17 days after the tax month end | 14 days after the tax month end |
Class 1A NIC | 22nd July following the tax year end | 19th July following the tax year end |
PAYE Settlement and Class 1B | 22nd October following the tax year end | 19th October following the tax year end |
If you pay electronically
Initiating payments by Direct Debit | |||
22nd falls on a | HMRC must have cleared funds by | Last day for setting up a new Direct Debit Instruction (DDI) and payment | Last day for setting up a Direct Debit payment if using an existing DDI |
---|---|---|---|
Monday | Monday 22nd | Monday 15th | Wednesday 17th |
Tuesday | Tuesday 22nd | Tuesday 15th | Thursday 17th |
Wednesday | Wednesday 22nd | Wednesday 15th | Friday 17th |
Thursday | Thursday 22nd | Thursday 15th | Monday 19th |
Friday | Friday 22nd | Sunday 17th | Tuesday 19th |
Saturday | Friday 21st | Sunday 16th | Tuesday 18th |
Sunday | Friday 20th | Sunday 15th | Tuesday 17th |
Initiating internet and telephone banking payments within the Faster Payments limits | ||
22nd falls on a | HMRC must have cleared funds by | Last day for initiating payment by * |
---|---|---|
Monday | Monday 22nd | Monday 22nd |
Tuesday | Tuesday 22nd | Tuesday 22nd |
Wednesday | Wednesday 22nd | Wednesday 22nd |
Thursday | Thursday 22nd | Thursday 22nd |
Friday | Friday 22nd | Friday 22nd |
Saturday | Saturday 22nd | Saturday 22nd |
Sunday | Sunday 22nd | Sunday 22nd |
Initiating payments by Bacs Direct Credit, internet or telephone banking *, debit or credit card over the internet, Bank Giro or at a Post Office | ||
22nd falls on a | HMRC must have cleared funds by * | Last day for initiating payment by * |
---|---|---|
Monday | Monday 22nd | Thursday 18th |
Tuesday | Tuesday 22nd | Friday 18th |
Wednesday | Wednesday 22nd | Monday 20th |
Thursday | Thursday 22nd | Tuesday 20th |
Friday | Friday 22nd | Wednesday 20th |
Saturday | Friday 21st | Wednesday 19th |
Sunday | Friday 21st | Wednesday 18th |
Initiating payments for CHAPS (or GBS Transfer if you have this facility) | ||
22nd falls on a | HMRC must have cleared funds by | Last day for initiating payment by |
---|---|---|
Monday | Monday 22nd | Monday 22nd |
Tuesday | Tuesday 22nd | Tuesday 22nd |
Wednesday | Wednesday 22nd | Wednesday 22nd |
Thursday | Thursday 22nd | Thursday 22nd |
Friday | Friday 22nd | Friday 22nd |
Saturday | Friday 21st | Friday 21st |
Sunday | Friday 21st | Friday 20th |
If paying by post, your cheque payment must be posted early enough to reach HMRC no later than the 19th of the month. To allow for possible postal delays, for which HMRC are not responsible, please allow at least three working days for the payment to arrive. For interest and penalty purposes your payment is treated as being received on the day your cheque arrives.
VAT Returns are not annual returns, so there is no fixed date in the year for them to be filed, they are filed for a ‘VAT period’ unless the trader is registered under the ‘Annual Accounting Scheme’.
30 days after the end of the VAT period.
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