Resources
Tax Calendar 2017/18
| OCT 2017 | |
|---|---|
| 05 OCT 17 | Deadline to register for Income Tax self assessment in respect of the 2016/17 tax year where not already registered |
| 07 OCT 17 | VAT return and payment deadlines |
| 14 OCT 17 | VAT (paper) EC sales list |
| 19 OCT 17 | PSA 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 17 | Monthly (online) EC sales list return |
| 22 OCT 17 | PAYE/NI/CIS/student loan liabilities paid (if online) |
| 31 OCT 17 | Filing deadline for paper Income Tax self assessment return (if not filed online) for 2016/17 tax year |
| NOV 2017 | |
|---|---|
| 07 NOV 17 | Filing deadline for paper Income Tax self assessment return (if not filed online) for 2016/17 tax year |
| 14 NOV 17 | VAT (paper) EC sales list |
| 19 NOV 17 | PAYE/NI/CIS/student loan payments (if not electronic)
Monthly CIS return to be filed |
| 21 NOV 17 | Monthly (online) EC sales list return |
| 22 NOV 17 | PAYE/NI/CIS/student loan liabilities paid (if online) |
| 30 NOV 17 | First Autumn Budget (estimated date) |
| DEC 2017 | |
|---|---|
| 14 DEC 17 | VAT (paper) EC sales list |
| 07 DEC 17 | VAT return and payment deadlines |
| 19 DEC 17 | PAYE/NI/CIS/student loan payments (if not electronic)
Monthly CIS return to be filed |
| 21 DEC 17 | Monthly (online) EC sales list return |
| 22 DEC 17 | PAYE/NI/CIS/student loan liabilities paid (if online) |
| 30 DEC 17 | Online Income Tax self assessment return deadline if outstanding tax liability is to be collected PAYE coding adjustment |
| 31 DEC 17 | VAT deadline for non-EU businesses claiming VAT refund from the UK (for claim year 1 July 2016 – 30 June 2017) |
| JAN 2018 | |
|---|---|
| 07 JAN 18 | VAT deadline for non-EU businesses claiming VAT refund from the UK (for claim year 1 July 2016 – 30 June 2017) |
| 14 JAN 18 | VAT (paper) EC sales list |
| 21 JAN 18 | Monthly (online) EC sales list return |
| 19 JAN 18 | PAYE/NI/CIS/student loan payments (if not electronic)
Monthly CIS return to be filed |
| 22 JAN 18 | PAYE/NI/CIS/student loan liabilities paid (if online) |
| 31 JAN 18 | Deadline 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 18 | VAT return and payment deadlines |
| 21 FEB 18 | Monthly (online) EC sales list return |
| 14 FEB 18 | VAT (paper) EC sales list
Monthly CIS return to be filed |
| 22 FEB 18 | Monthly (online) EC sales list return |
| MAR 2018 | |
|---|---|
| 02 MAR 18 | Monthly (online) EC sales list return |
| 07 MAR 18 | VAT return and payment deadlines |
| 14 MAR 18 | VAT (paper) EC sales list |
| 15 MAR 18 | Spring Spending Review (estimated date) |
| 19 MAR 18 | PAYE/NI/CIS/student loan payments (if not electronic)
Monthly CIS return to be filed |
| 21 MAR 18 | Monthly (online) EC sales list return |
| 22 MAR 18 | PAYE/NI/CIS/student loan liabilities paid (if online) |
