|Income Tax and National Insurance Contributions|
|31 July 2017||2016/17 Second payment on account|
|31 January 2018||2016/17 Balancing payment &
2017/18 1st payment on account
|31 July 2018||2017/18 2nd payment on account|
|31 January 2019||2017/18 Balancing payment, and
2018/19 1st Payment on account
|Class 1A National insurance contributions|
|19 July 2017||2016/17 Liability|
|Capital Gains Tax|
|31 January 2018||2016/17 Liability|
|9 months & one day after the end of the accounting period, or by quarterly instalments if you are a large company.|
|Tax on the estate is due 6 months after the end of the month of death, or earlier if IHT400 was filed earlier, i.e. before the 6 month deadline.
For chargeable lifetime transfers tax is due 6 months after the end of the month in which the transfer was made.
|2016/17 PAYE returns|
|31 May 2017||Issue of P60 to employees|
|6 July 2017||P11D and P11D(b)
Form 42 for reporting of employment related securities
|31 October 2017||Paper version of tax return|
|31 December 2017||Online if outstanding tax is to be included in the 2018/19 PAYE code|
|31 January 2017||Online version of tax return|
|Companies – CT600|
|12 months after the year end accounting date.|
|For chargeable lifetime transfers IHT100 should be submitted 12 months from the end of the month in which the chargeable transfer took place.
For tax on the death estate, IHT400 must be filed within 12 months from the end of the month of death. Although in practice most are filed much sooner as evidence of a filed IHT400 is required before probate is granted.