Resources

Tax Calendar 2017/18

OCT 2017
05 OCT 17Deadline to register for Income Tax self assessment in respect of the 2016/17 tax year where not already registered
07 OCT 17VAT return and payment deadlines
14 OCT 17VAT (paper) EC sales list
19 OCT 17PSA tax and Class 1B NIC payments due (slightly later deadline of 22 October if paying electronically)

PAYE/NI/CIS/student loan payments (if not electronic)

PAYE/NI/CIS/student loan payments (if not electronic)

21 OCT 17Monthly (online) EC sales list return
22 OCT 17PAYE/NI/CIS/student loan liabilities paid (if online)
31 OCT 17Filing deadline for paper Income Tax self assessment return (if not filed online) for 2016/17 tax year
NOV 2017
07 NOV 17Filing deadline for paper Income Tax self assessment return (if not filed online) for 2016/17 tax year
14 NOV 17VAT (paper) EC sales list 
19 NOV 17PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed

21 NOV 17Monthly (online) EC sales list return
22 NOV 17PAYE/NI/CIS/student loan liabilities paid (if online)
30 NOV 17First Autumn Budget (estimated date)
DEC 2017
14 DEC 17VAT (paper) EC sales list 
07 DEC 17VAT return and payment deadlines
19 DEC 17PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed

21 DEC 17Monthly (online) EC sales list return
22 DEC 17PAYE/NI/CIS/student loan liabilities paid (if online)
30 DEC 17Online Income Tax self assessment return deadline if outstanding tax liability is to be collected PAYE coding adjustment
31 DEC 17VAT deadline for non-EU businesses claiming VAT refund from the UK (for claim year 1 July 2016 – 30 June 2017)
JAN 2018
07 JAN 18VAT deadline for non-EU businesses claiming VAT refund from the UK (for claim year 1 July 2016 – 30 June 2017)
14 JAN 18VAT (paper) EC sales list 
21 JAN 18Monthly (online) EC sales list return
19 JAN 18PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed

22 JAN 18PAYE/NI/CIS/student loan liabilities paid (if online)
31 JAN 18Deadline for online submission of Income Tax self assessment return for the 2016/17 tax year

Payment of 2016/17 Income Tax self assessment balancing payment

Payment of 2016/17 Income Tax self assessment balancing payment

FEB 2018
01 FEB 18£100 late filing penalty where 2016/17 Income Tax self assessment return has not been filed.

Higher of £300 penalty or 5% of estimated tax liability if 2015/16 Income Tax self assessment return has still not been filed!

07 FEB 18VAT return and payment deadlines
21 FEB 18Monthly (online) EC sales list return
14 FEB 18VAT (paper) EC sales list 

Monthly CIS return to be filed

22 FEB 18Monthly (online) EC sales list return
MAR 2018
02 MAR 18Monthly (online) EC sales list return
07 MAR 18VAT return and payment deadlines
14 MAR 18VAT (paper) EC sales list 
15 MAR 18Spring Spending Review (estimated date)
19 MAR 18PAYE/NI/CIS/student loan payments (if not electronic)

Monthly CIS return to be filed

21 MAR 18Monthly (online) EC sales list return
22 MAR 18PAYE/NI/CIS/student loan liabilities paid (if online)