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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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old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: 01 January 2018
  • Archived on: 31 December 2018

The Tax Faculty highlights the key forthcoming deadlines and dates for tax practitioners.

  January
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.

 

  March
 02 March  
 ITSA:  5% penalty imposed on 2016/17 income tax, capital gains tax and class 4 NIC not paid by today. The penalty can be avoided if a time to pay arrangement is agreed in advance. 
05 March
Trusts:
deadline to register an existing trust without risk of a penalty. The statutory deadline is 31 January 2018 and this has not been extended, but HMRC has stated that no penalties will be charged provided registration is done by 5 March.
13 March  
Spring Statement:  
31 March  
Income tax/NIC:  expected date when employed supported childcare (directly contracted childcare and childcare vouchers) will close to new entrants. New claimants can instead access tax-free  childcare.
Company tax:  Final date for reclaim of tax paid by a close company on a loan to a participator if loan repaid during financial year ended 31 March 2014.
Company tax:  disincorporation relief will not be available after this date. CTSA: returns for accounting periods ended 31 March 2017 should reach HMRC.
Company accounts: private companies with 30 June 2017 year-ends and public companies with 30 September 2017 year-ends should file their accounts at Companies House.

 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
  April
05 April   
NIC: deadline to pay voluntary class 2 or class 3 NIC for 2011/12.
Last day of the 2017/18 tax year deadline for various claims and elections. Some of these are listed below. 
Personal tax: final date for 2013/14 claims which have a limit of four years from the end of the tax year. These include claims for: personal allowances; the remittance basis; overlap relief; terminal loss relief; overpayment relief; the carryforward of trading losses and capital losses.
Personal tax:
deadline for electing to transfer (part of ) the married couple’s allowance from husband to wife, or withdraw
CGT:  last day to make disposals to use the 2017/18 CGT exemption.
CGT: deadline to claim that an asset became of negligible value or a loan to a trader became irrecoverable in 2015/16.
IHT: deadline for utilising IHT exemptions for 2017/18 (and any excess from 2016/17).
NIC:
deadline for claiming exception from class 4 NIC for 2018/19 where the same earnings are subject to class 1 NIC.
NIC: deadline to reclaim class 1 NIC mistakenly paid in 2016/17 on earnings which should have been categorised as self-employment. 
Pensions: deadline to make a contribution to qualify for tax relief in 2017/18.
06 April - First day of the 2017/18 tax year.  
Childcare employer-provided schemes close to new joiners from this date.
19 April

Employers:

deadline to make a final payroll report for 2017/18 using either a full payment submission (FPS) or employer payment summary (EPS) as appropriate. After this date you must use an earlier year update (EYU).

Employers:
deadline for postal payments to reach the HMRC Accounts Office for any outstanding non-electronic PAYE and Class 1 NIC for the tax year ending 5 April 2018.
22 April
 
Employers:
deadline for electronic payments to be cleared in HMRC’s bank account for any outstanding PAYE and Class 1 NIC for the tax year ending 5 April 2018.
30 April
ITSA: further late filing penalties apply to outstanding 2016/17 ITSA tax returns. For returns filed online after today, automatic £10 daily penalties apply. For returns filed on paper, the further penalty is the greater of £300 or 5% of the tax outstanding on 31 October 2017. 
ATED:
deadline to submit returns for and pay the tax for the year 1 April 2018 to 31 March 2019. ATED: deadline to amend returns and pay any outstanding tax for the year 1 April 2017 to 31 March 2018.
ATED: deadline to amend returns for the year 1 April 2016 to 31 March 2017.
CTSA: returns for accounting periods ended 30 April 2017 should reach HMRC. 
 Company accounts: private companies with 31 July 2017 year-ends and public companies with 31 October 2017 year-ends should file their accounts at Companies House. 

 

  May
05 May

Tax credits: last day to make a tax credits claim for 2018/19 and have it backdated to the start of the tax year.
31 May  
FATCA: returns under the Foreign Accounts Tax Compliance Act reporting rules are due for calendar year 2017.
CDOT: returns under the Crown Dependencies and Overseas Territories reporting rules due for calendar year 2017.
CRS/DAC: returns under the Common Reporting Standard/EU Directive on Administrative Cooperation reporting rules are due for calendar year 2017.
PAYE: last day for giving a form P60 for 2017/18 to each relevant employee who was working for you on 5 April 2018, plus details of any payrolled benefits in kind.
CTSA: returns for accounting periods ended 31 May 2017 should reach HMRC. 
Company accounts: private companies with 31 August 2017 year-ends and public companies with 30 November 2017 year-ends should file accounts at Companies House.

 

 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
ITSA:
ITSA:
ITSA:
ITSA:
ITSA:
ITSA:
ITSA:
ITSA:
ATED
ATED
ATED
ATED
Company accounts: 
  June

15 June


US tax: deadline for US expatriates to file 2017 US federal tax returns if they have not obtained a filing extension. An extension can beobtained to 15 October 2018. If tax is due, interest will accrue from 17 April 2018 until the tax is paid.
30 June
EU Savings Directive: returns by savings institutions made under the European Savings Directive for 2017/18 must be received by HMRC by today.
CTSA:
returns for accounting periods ended 30 June 2017 should reach HMRC.
Company accounts:  private companies with 30 September 2017 year-ends and public companies with 31 December 2017 year-ends should file their accounts at Companies House.

 

  July
05 July
PAYE: last date for agreeing PAYE settlement agreements for 2017/18.
Non-resident landlords:  deadline for 2017/18 returns of rent paid by agents to non-resident landlords andof tax deducted by tenants from rents paid direct to non-resident landlords. 
06 July
PAYE: deadline for filing forms P9D, P11D, P11D(b), or substitutes for the tax year ending 5 April 2018.PAYE: last date to give forms P9D and P11D to relevant employees.
Employers:
a third party who has provided taxable benefits to someone else’s employee in 2017/18 must report the benefits and give the employee a statement of the cash equivalent and other details. Note: if the third party is related to the individual’s employer, the employer not the third party must report the details.
Employers: deadline to register an employee share scheme, which was in place during 2017/18, and to self-certify the scheme if it was tax-advantaged (schemes in place prior to 2017/18 should already have been registered).
Employers:  deadline to file returns for 2017/18 of reportable events in connection with unapproved and tax-advantaged share schemes. 
Employers:  deadline for a close company to elect that all beneficialloans to a director be treated as a single loan for calculating 2016/17 benefits-in-kind (s187, ITEPA 2003).
07 July   
Employers: deadline to make a return of non-cash benefits provided in 2017/18 to retired employees under an employer-financed retirement benefits scheme (s251(2) (f ), FA 2004 and SI 2005/3453). Such benefits are taxable unless provided from a registered pension scheme or covered by one of the exemptions. 
19 or 22 July   
PAYE:   deadlines to pay outstanding class 1A NIC for tax year ending 5 April 2018. Postal payments much reach the HMRC Accounts Office by 19 July and electronic payments becleared in HMRC’s bank account by 22 July. 
31 July   
ITSA:  deadline for second self assessment payment on account for tax year ended 5 April 2018. 
Pensions: deadline for a scheme member to notify the scheme administrator to elect for a 2016/17 annual allowance charge to be met from his or her pension benefits. 
Tax credits:  renewal deadline to provide information to finalise 2017/18 awards and renew claims for 2018/19. 
CTSA:   company returns for accounting periods ended 31 July 2017 should reach HMRC. 
Company accounts:  private companies with 31 October 2017 year-ends and public companies with 31 January 2018 year-ends should file their accounts at Companies House. 

 

  August
01 August

Customs duties: the new Customs Declaration Service begins its phased launch this month.
2 August 
ITSA: deadline to pay outstanding self assessment tax and class 4 NIC for 2016/17 to avoid a second 5% penalty (the first was at 2 March 2018).
19 or 22 August  
Employers: 5% penalty applies to 2017/18 class 1A NIC not paid by 19 August for payments by cheque and 22 August for electronic payments.
31 August  
CTSA: returns for accounting periods ended 31 August 2017 should reach HMRC.
Company accounts:  private companies with 30 November 2017 year-ends and public companies with 28 February 2018 year-ends should file their accounts at Companies. 

 

  September
18 September

VAT: deadline to adopt correct accounting treatment for VAT on goods supplied on approval; see practical point 158.
30 September 
CTSA: company returns for accounting periods ended 30 September 2017 should reach HMRC.
Company accounts:  private companies with 31 December 2017 year-ends and public companies with 31 March 2018 year-ends should file their accounts at Companies House.
Compliance: deadline to make a disclosure under the disguised remuneration settlement scheme. See practical point 144 in July 2018 issue of TAXline. 
Compliance: deadline to disclose UK tax liabilities relating to offshore non-compliance under the ‘requirement to correct’ rules or face new higher penalties which apply from 1 October 2018. See the article on page 24 in May TAXline andpractical point 162 in this issue.
VAT:  deadline for businesses registered in the UK that incurred EU VAT during 2017 to submit claims under the European VAT reclaim scheme. 

 

  October
05 October

ITSA: last date for individuals not already registered for SA to notify HMRC of chargeability to income tax or CGT for 2017/18. This requirement also applies to trustees and any other persons potentially within ITSA.
Trusts: deadline to register a trust on the Trust Registration Service if it had a tax consequence in 2017/18 but not in 2016/17 (if there was a tax consequence in 2016/17, the trust should already have been registered).
06 October  
Pensions: deadline for pension administrators to give a pension savings statement to scheme members if their pension inputs in the scheme in 2017/18 exceed the annual allowance.
15 October  
US tax: deadline for US expatriates to file 2017 US federal tax returns if they have obtained a filing extension. If 2017 returns have not been filed by this date, the Internal Revenue Service may accept a written request for a further two months to 15 December 2018.
19 or 22 October  
Employers: deadline to pay tax and class 1B NICs due under PAYE settlement agreements for 2017/18 (19 October if paid by cheque or 22 October if paid electronically). Successive 5% penalties apply if the payment is 30 days, six months and one year late.
31 October  
ITSA: deadline to file tax returns for 2017/18 in paper form. The form must reach HMRC by midnight. If the notice to file was issued after 31 July 2018, the paper filing deadline is the later of 31 October 2018 and three months from the issue date. This deadline does not apply where the return falls into one of the exemption categories that cannot be filed online, for which the deadline is 31 January 2019. 
ITSA: returns for 2016/17 filed on paper after today attract a further penalty of up to 100% of the tax outstanding on 31 October 2017. 
CTSA:  returns for accounting periods ended 31 October 2017 should reach HMRC. 
Company accounts: private companies with 31 January 2018 year-ends and public companies with 30 April 2018 year-ends should file their accounts at Companies House. 

 

  November
23 November

Payment of tax: use certificates of tax deposit by today or submit them to HMRC for a refund.
25 November  
SDLT: for properties purchased before 26 November 2018, it is possible to disapply the three-year window during which a previous main residence had to be sold before the purchase of a new main residence.
29 November  
Compliance: last date to make a disclosure under the requirement to correct rules and avoid penalties if, on or before 30 September 2018, HMRC was already undertaking an enquiry into your affairs and you notified your intention to disclose.
30 November:  
Savings: last day that a help to buy ISA can be opened.
CTSA:  returns for accounting periods ended 30 November 2017 should reach HMRC.
Company accounts: private companies with 28 February 2018 year-ends and public companies with 31 May 2018 year-ends should file their accounts with Companies House.

 

  December
15 December

US tax: last possible deadline for US expatriates to file 2017 US tax returns if they have obtained a filing extension.
Compliance: 
last possible date to make a disclosure under the requirement to correct rules and avoid the failure to correct penalties if, on or before 30 September 2018, you notified HMRC of your intention to disclose. The time limit is 90 days from the date HMRC acknowledges the notification.
29 December  
Compliance:
last possible date to make a disclosure under the requirement to correct rules and avoid the failure to correct penalties if, on or before 30 September 2018, you notified HMRC of your intention to disclose. The time limit is 90 days from the date HMRC acknowledges the notification.
30 December  
ITSA:  deadline for filing a 2017/18 tax return online in order for HMRC to collect any balancing payment (excluding class 2 NIC) via the 2019/20 tax code if the amount owed is less than £3,000. The taxpayer can opt out and pay the balance directly instead.
31 December  
CTSA: returns for accounting periods ended 31 December 2017 should reach HMRC.
Company accounts:  private companies with 31 March 2018 year-ends and public companies with 30 June 2018 year-ends should file their accounts with Companies House.

 

  January
31 January

ITSA:

self assessment filing and payment deadlines:

  • Filing deadline for 2017/18 personal, partnership and trust returns filed online, or for paper returns which cannot be filed online.
  • Paper 2017/18 SA returns not filed by 31 October 2018 will incur £10 daily penalties if they do not file by today. File electronically to avoid a penalty.
  • Balancing payment for 2017/18 and first payment on account for 2018/19.
  • Deadline to amend a 2016/17 tax return.
  • Deadline to file an outstanding 2016/17 return to avoid a taxgeared penalty.
  • Deadline to file an outstanding 2014/15 return to displace a determination.
Claims and elections:
deadline for numerous ITSA claims and elections, for tax years 2012/13 to 2017/18.
IIR35: deadline to make corrections to the 2017/18 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 2017/18, to avoid a penalty.
NIC: last day for claiming a repayment of class 2 NIC for 2017/18 on grounds that earnings were below the exemption limit.
Tax credits: last day to renew tax credits for 2018/19 (if the 31 July 2018 deadline was missed and the claimant can show good cause) or to provide final income figures for 2017/18 (if renewal was done by 31 July 2018 using an estimate).
Trusts: deadline to register UKconnected trusts with a tax liability in 2017/18 on HMRC’s Trust Registration Service (TRS).
Trusts: deadline for trusts already registered on the TRS to provide details of changes in 2017/18. The TRS cannot currently be updated online and so details of changes must be sent in writing this year. 
CTSA:
returns for accounting periods ended 31 January 2018 should reach HMRC.
Company accounts:
private companies with 30 April 2018 year-ends and public companies with 31 July 2018 year-ends should file their accounts at Companies House.

 

  February
01 February
ITSA: penalty charged where 2017/18 self assessment tax return was not filed on time and was issued before 1 November 2018. 
ITSA:
third late payment penalty due of 5% of any 2016/17 income tax and capital gains tax due on 31 January 2018 and remaining unpaid on this date.

14 February

 
NIC: last day HMRC will accept an application to defer class 1 NIC for2018/19. 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 2018 should reach HMRC.
Company accounts: 
private companies with 31 May 2018 year-ends and public companies with 31 August 2018 year-ends should file their accounts at Companies House.