Tax Filing Deadlines

The key HMRC filing deadlines for 2017 including PAYE cheque payments, online CIS returns, PAYE settlement agreement.

1 June             

Employers to give a statement showing the benefits that have had tax collected on them through payroll to relevant employees in 2016/17

19 June           

Filing online CIS return for month ended 5 Jun

19 June           

PAYE cheque payments for month ended 5 Jun to HMRC (22 Jun for electronic payments)

5 July             

Last date for employers to agree any PAYE settlement agreement for 2016/17 with HMRC

6 July             

Filing deadline for expenses and benefit forms P11D(b), P9D and P11D and last date for employers to give employees forms P9D and P11D

6 July            

Last date for employee share scheme annual returns for SAYE, CSOP, SIPs, EMI share schemes and unapproved employee share schemes (old form 42) to be filed online with HMRC

19 July           

PAYE cheque payments for month ended 5 July to HMRC (22 Jul for electronic payments). These are also the last dates for payment of class 1A NICs for 2016/17

19 July           

Filing online CIS return for month ended 5 Jul

31 July           

Second self-assessment payment on account for tax year 2016/17

2 August             

Forms P46(Car) for quarter ended 5 Jul to HMRC

5 August            

Deadline for employment intermediary’s quarterly report (6 Apr to 5 Jul) of agency workers paid gross – end user organisation can be the classed as employment intermediary

18 August         

PAYE cheque payments for month ended 5 Aug to reach HMRC (22 Aug for electronic payments)

19 August           

Filing online CIS return for month ended 5 Aug

1 September

Deadline for affected groups to notify HMRC where their Country by Country Report (CbCR) for the first CbCR period is to be filed

19 September

PAYE cheque payments for month ended 5 September to reach HMRC (22 September for electronic payments)

19 September

Deadline for filing online construction industry scheme (CIS) return for month ended 5 September

1 October

Deadline for corporation tax payment for companies with 31 December 2016 year end (where payments not required by quarterly instalments)

1 October

National minimum wage rises for workers aged under 25 and apprentices must be implemented

5 October

Deadline to notify chargeability for income tax/CGT for 2016/17 if not registered for self-assessment

14 October

Corporation tax second quarterly instalment payment for accounting periods ended 31 December 2017

19 October

PAYE cheque payments for month ended 5 October to reach HMRC (20 October for electronic payments)

19 October

Deadline for filing online CIS scheme return for month ended 5 October

31 October

Deadline for paper submission of personal tax returns for 2016/17 if HMRC is to calculate liability (unless notice issued by HMRC after 31 July 2017, in which case deadline is three months after date of issue of notice)

2 November

Forms P46(Car) for quarter ended 5 October to reach HMRC 

5 November

Employment intermediary’s quarterly report (6 July to 5 October) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)

17 November

PAYE cheque payments for month ended 5 November to reach HMRC (22 November for electronic payments)

19 November

Deadline for filing online CIS return for month ended 5 November

19 December

PAYE cheque payments for month ended 5 December to reach HMRC (22 December for electronic payments)

19 December

Deadline for filing online CIS return for month ended 5 December

14 January 2018

Corporation tax third quarterly instalment payment for accounting periods ended 31 December 2017

19 January

PAYE cheque payments for month ended 5 January to reach HMRC by this date (22 January for electronic payments)

19 January

Deadline for filing online CIS return for month ended 5 January

31 January

Deadline for filing online personal tax self-assessment returns for 2016/17 to avoid a possible late filing penalty and extension of the enquiry window

31 January

Deadline for filing amended personal tax self-assessment returns for 2016/17

31 January

Deadline for paying personal self-assessment balancing payment and any CGT for 2016/17 and first payment on account for 2017/18

2 February 

Forms P46(Car) for quarter ended 5 January to reach HMRC 

5 February

Employment intermediary’s quarterly report (5 October to 5 January) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)

19 February

PAYE cheque payments for month ended 5 February to reach HMRC (22 February for electronic payments)

19 February

Deadline for filing online CIS return for month ended 5 February

4 April

Start of Making Tax Digital quarterly reporting for unincorporated businesses over VAT threshold 

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Tax Filing Deadlines

The key HMRC filing deadlines for 2017 including PAYE cheque payments, online CIS returns, PAYE settlement agreement. 1 June              Employers to give a statement showing the benefits that have had tax collected on them through payroll to relevant employees in 2016/17 19 June            Filing online CIS … Continued

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