Deadlines and dates
This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
- Publish date: 04 January 2017
- Archived on: 31 December 2017
The Tax Faculty highlights the key forthcoming deadlines and dates for tax practitioners
|ITSA||Deadline for filing a 2016/17 tax return online in order for HMRC to collect any tax underpaid via the 2017/18 tax code if the amount owed is less than £3,000|
|CTSA||Returns for accounting periods ending 31 December 2016 should reach HMRC|
|Company accounts||Private companies with 31 March 2017 year-ends and public companies with 30 June 2017 year-ends should file their accounts with Companies House|
|Trusts||Deadline (extended from 5 October 2017) to register a new trust using HMRC's new Trust Registration Service|
|ITSA||Self assessment filing and payment deadlines:
- Those who did not file their paper return by 31 October 2017 will incur £10 daily penalties if they do not file by today. They should file electronically to avoid a penalty.
- Balancing payment on account for 2016/17 and first payment on account for 2017/18.
- Deadline to pay class 2 NIC for 2016/17.
- Deadline to amend a 2015/16 tax return.
- Deadline to file an outstanding 2015/16 return to avoid a tax-geared penalty.
- Deadline to file an outstanding 2013/14 return to displace a determination.
|Claims and elections||31 January 2018 is the deadline for numerous ITSA claims and elections, for tax years 2011/12 to 2016/17|
|IR35||Deadline to make corrections to he 2016/17 employer return and pay outstanding PAYE and class 1 NIC to qualify for the concession under which penalties will not be charged for failing to make final returns by the normal due date.|
|NIC||Deadline to notify liability for class 2 NIC where self-employment began in 2016/17, to avoid a penalty.|
|NIC||Last day for claiming a repayment of class 2 NIC for 2016/17 on grounds that earnings were below the exemption limit.|
|Tax credits||Last day to renew tax credits for 2017/18 (if the 31 July 2017 deadline was missed and the claimant can show good cause) or to provide final income figures for 2016/17 (if renewal was done by 31 July using an estimate).|
|CTSA||Returns for accounting periods ended 31 January 2017 should reach HMRC.|
|Company accounts||Private companies with 30 April 2017 year-ends and public companies with 31 July 2017 year-ends should file their accounts with Companies House.|
|ITSA||Penalty charged where 2017 self assessment tax return was not filed on time and was issued before 1 November 2017|
|ITSA||Third late payment penalty due of 5% of any 2015/16 income tax and capital gains tax due on 31 January 2017 and remaining unpaid on this date.|
|NIC||Last day HMRC will accept an application to defer class 1 NIC for 2017/18. Applications made after that date and before 6 April 2018 will only be considered by HMRC with the agreement of the employer(s).|
|CTSA||Returns for accounting periods ended 28 February 2017 should reach HMRC.|
|Company accounts||Private companies with 31 May 2017 year-ends and public companies with 31 August 2017 year-ends should file their accounts with Companies House.|