Individuals and partnership
31 January 2017
- Electronic filing date for 2015- 16 personal, partnership and trust tax returns.
- Balance of 2015-16 tax liabilities due.
- Payment of first tax instalment for 2016-17 tax liabilities
- 2014-15 tax returns to be amended by this date.
Small and medium-sized companies
1 January 2017
- Payment of corporation tax liabilities for accounting periods ended 31 March 2016 for small and medium-sized companies not liable to pay by installments
14 January 2017
- Form CT61 to be submitted and tax paid for the quarter ended 31 December 2016.
- Quarterly corporation tax installment for large companies depending on accounting year end.
31 January 2017
- Company accounts with a year end 30 April 2016 to receive accounts of private companies with year ends and public limited companies with 31 July 2016 year ends. Companies House
- HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2016.
7 January 2017
- Due date for VAT returns and payment for 30 November 2016 quarter (electronic payment).
21 January 2017
- File online monthly EC sales list.
- Submit supplementary Intrastat declarations for December 2016.
PAYE and CIS
19 January 2017
- Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2017 if not paying electronically
- File monthly construction industry scheme return.
- Payment of PAYE liability for quarter ended 5 January 2017 if on a quarterly payment scheme
22 January 2017
- PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.