31st October: paper returns
31st January: online returns
The filing date for CTSA APs is defined in Para 14 Schedule 18 FA 1998. The filing date for CTPF APs is defined under Section 11(4) and (5) TMA 1970.
The statutory filing date under Para 14 Schedule 18 FA 1998 is the last day of whichever of the following periods is the last to end:
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.
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 | 22 July following the tax year end | 19 July following the tax year end |
PAYE Settlement and Class 1B | 22 October following the tax year end | 19 October following the tax year end |
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 |
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