ICAEW.com works better with JavaScript enabled.

Deadlines and dates

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old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

  December
30 December
 
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
31 December  
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

 

  January 2018
5 January
 
Trusts Deadline (extended from 5 October 2017) to register a new trust using HMRC's new Trust Registration Service
31 January  
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.

 

  February
1 February  
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.
14 February  
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).
28 February  
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.