Deadlines for sending in your tax return
Individuals and Trusts
31 October: paper returns
If you send a paper tax return it must reach HMRC by midnight on 31 October.
So for the 2016-17 tax year (ending on 5 April 2017), the deadline for paper returns is midnight on 31 October 2017.
There are very few exceptions. As an example, the deadline may be later if HMRC send you the letter, telling you to complete a tax return, after 31 July. In this case the letter will tell you the deadline - it is usually three months from the date of the letter. Or if you're sending a Self Assessment return for a registered pension scheme or non-resident company, you can only send paper returns so the deadline isn't until 31 January.
31 January: online returns
Your online tax return must reach HMRC by midnight on 31 January.
So for the 2016-17 tax year, the deadline for online returns is midnight on 31 January 2018. There are very few exceptions. As an example, the deadline may be later if HMRC sends you the letter, telling you to complete a tax return, after 31 October. In this case the letter will tell you the deadline - it is usually three months from the date of the letter.
There's also an earlier deadline of 30 December if you want HMRC to collect any tax you owe through your tax code. You can ask for this if you owe less than £3,000. Please show this clearly on your tax return. HMRC will try to collect the tax due through your code, but they can't always do so.
The filing date for CTSA APs is defined in Para 14 Schedule 18 FA 1998. The filing date for CTPF APs is defined under Section 11(4) and (5) TMA 1970.
The statutory filing date under Para 14 Schedule 18 FA 1998 is the last day of whichever of the following periods is the last to end:
- Twelve months from the end of the period for which the return is made
- If the company's relevant period of account is not longer than 18 months, twelve months from the end of that period
- If the company's relevant period of account is longer than 18 months, 30 months from the beginning of that period
- Three months from the date on which the notice requiring the return was served
Note: In this context 'relevant period of account' means the period of account of the company in which the last day of that accounting period falls. 'Period of account' means a period for which the company makes up accounts.
Deadlines for payment of tax
Individuals and Trusts
HMRC need POAs from most customers that were included in the SA system for the previous tax year.
When POAs are needed for any tax year, they are payable on the legal due dates.
POA1 by 31 January of that tax year.
POA2 by the 31 July that falls directly after the tax year.
Any further tax is due as a final Balancing Charge and is payable by the next 31 January following the relevant tax year.
Payment deadlines if your company or organisation's taxable profits are £1.5 million or less
If your company or organisation has taxable profits of up to £1.5 million, you must pay your Corporation Tax by the normal due date, which is nine months and one day after the end of your Corporation Tax accounting period. For example, if your company's accounting period ends on 31 May, your Corporation Tax payment is due on or before 1 March the following year.
Payment deadlines if your company or organisation's taxable profits are more than £1.5 million
If your company's profits for an accounting period are at an annual rate of more than £1.5 million, you must normally pay your Corporation Tax for that period in instalments.
Payment deadlines for groups of companies
If you operate a group of companies, you can nominate one of them to pay Corporation Tax on behalf of all of them.
You must pay your PAYE bill to HM Revenue and Customs (HMRC) by:
- the 22nd of the next tax month if you pay monthly
- the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter
If you pay by cheque through the post the deadline is the 19th of the month.
You need to pay these contributions by 22 July each year for the previous tax year. You'll need to pay by 19 July if paying by post.
Faster Payment - Same (or next) day
CHAPS - usually same day
Online - allow 3 working days
At Bank/Building Society/Post Office branch - allow 3 working days
Direct Debit - Allow 5 working days for initial set-up, 3 working days thereafter
By Post - allow 3 working days
VAT returns and payments
VAT Returns are not annual returns, so there is no fixed date in the year for them to be filed, they are filed for a 'VAT period' unless the trader is registered under the 'Annual Accounting Scheme'
VAT periods are usually of 3 months duration (referred to as a quarter) or 1 month, depending on the VAT scheme the trader is registered under.
Monthly or Quarterly VAT scheme
30 days after the end of the VAT period
VAT Return for the period must be filed and any VAT due must be paid. An extension of a further 7 days beyond this date is available if the return is filed online.
Annual Accounting Scheme
Monthly or quarterly during the accounting period
Depending on whether registered under a monthly or quarterly VAT scheme, estimated VAT is payable at the end of each month (9 payments) or each quarter (3 payments)
Two months after the end of the annual accounting period
VAT Return and balancing payment for the accounting period must be filed and any VAT due must be paid.