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  • "The accounts are meticulous, promptly prepared and at a reasonable cost."
  • "Cook & Co has handled all matters with competence and reliability..."
  • "We had to change our accountants and have never regretted choosing Cook & Co."
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  • "Of particular benefit has been the expert tax advice received over the years..."

Tax Calendar

 

January 2016 Top
1

Due date for payment of Corporation Tax for period ended 31 March 2015.

14

Due date for income tax for the CT61 quarter to 31 December 2015.

19/22

Quarter 3 2015/16 PAYE remittance due.

31

First self assessment payment on account for 2015/16.
Capital gains tax payment for 2014/15.
Balancing payment – 2014/15 income tax/Class 4 NICs.
Deadline for amending 2014 Tax Return.
Last day to file the 2015 Tax Return online without incurring penalties.

February 2016 Top
1

£100 penalty if 2015 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2014/15 tax not yet paid.

2

Submission date of P46 (Car) for quarter to 5 January.

14

Last date (for practical purposes) to request NIC deferment for 2015/16.

March 2016 Top
1

New advisory fuel rates for users of company cars effective from today.

2

Last day to pay any balance of 2014/15 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.

31

End of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2015.

April 2016 Top
5

Last day of 2015/16 tax year.
Deadline for 2015/16 ISA investments.
Last day to make disposals using the 2015/16 CGT exemption.

14 Due date for income tax for the CT61 period to 31 March 2016.
19/22 Quarter 4 2015/16 PAYE remittance due.
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns).
May 2016 Top
1 Start of daily penalties for 2015 online Tax Return not yet filed. Additional penalties may apply for further delay.
3 Submission date of P46 (Car) for quarter to 5 April.
31 Last day to issue 2015/16 P60s to employees.
June 2016 Top
1 New advisory fuel rates for users of company cars effective from today.
30 End of CT61 quarterly period.
Annual adjustment for VAT partial exemption calculations (March VAT year end).
July 2016 Top
6

Deadline for submission of Form 42 (transactions in shares and securities).
Deadline for submission of EMI40 (EMI Annual Return).
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for entering into a PAYE Settlement Agreement for 2015/16.

14 Due date for income tax for the CT61 period to 30 June 2016.
19/22

Quarter 1 2016/17 PAYE remittance due.
Final date for payment of 2015/16 Class 1A NICs.

31

Second self assessment payment on account for 2015/16.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/17).

August 2016 Top
2 Submission date of P46 (Car) for quarter to 5 July.
31 Annual adjustment for VAT partial exemption calculations (May VAT year end).
September 2016 Top
1

New advisory fuel rates for users of company cars effective from today.

30

End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2015.

October 2016 Top
1 Due date for payment of Corporation Tax for period ended 31 December 2015.
5 Individuals/trustees must notify HMRC of new sources of income/chargeability in 2015/16 if a Tax Return has not been received.
14 Due date for income tax for the CT61 quarter to 30 September 2016.
19/22 Quarter 2 2016/17 PAYE remittance due.
31 Last day to file 2016 paper Tax Return without incurring penalties.
November 2016 Top
1 £100 penalty if 2016 paper Tax Return not yet filed. Additional penalties may apply for further delay (no penalties if online return filed by 31 January 2017).
2 Submission date of P46 (Car) for quarter to 5 October.
December 2016 Top
1 New advisory fuel rates for users of company cars effective from today.
30 Last day for online submission of 2016 Tax Return for HMRC to collect tax through clients’ 2017/18 PAYE code, where they owe less than £3,000.
31

Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2016.
End of relevant year for taxable distance supplies to UK for VAT registration purposes.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 December 2015.

January 2017 Top
1 Due date for payment of Corporation Tax for period ended 31 March 2016.
14 Due date for income tax for the CT61 quarter to 31 December 2016.
19/22 Quarter 3 2016/17 PAYE remittance due.
31

First self assessment payment on account for 2016/17.
Capital gains tax payment for 2015/16.
Balancing payment – 2015/16 income tax/Class 4 NICs.
Last day to renew 2016/17 tax credits.
Deadline for amending 2015 Tax Return.
Last day to file the 2016 Tax Return online without incurring penalties.

February 2017 Top
1

£100 penalty if 2016 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2015/16 tax not yet paid.

2 Submission date of P46 (Car) for quarter to 5 January.
14 Last date (for practical purposes) to request NIC deferment for 2016/17.
March 2017 Top
1 New advisory fuel rates for users of company cars effective from today.
2 Last day to pay any balance of 2015/16 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.
31 End of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2016.