COMPANIES AND EMPLOYERS
14- Jan-15 (Companies only) Due date for income tax due for the CT61 (Quarterly accounting) quarter to 31 December 2014.
19-Jan-15 Monthly PAYE/NIC to 5 January 2015 due.
02-Feb-15 Last day for notifying car changes in quarter to 5 January 2015 - Form P46 (Car).
19-Feb-15 Monthly PAYE/NIC to 5 February 2015 due.
19-Mar-15 Monthly PAYE/NIC to 5 March 2015 due.
31-Mar-15 (Companies only) End of Corporation Tax financial year.
Corporation tax return for the year ended 31 March 2014 to be filed by this date to avoid £100 penalty
(£500 for third consecutive default).
06-Apr-15 Real Time Information (RTI) started on 6 April 2013. RTI should improve the operation of the PAYE system
by creating more up-to-date taxpayer records and making it easier for employers and HMRC to administer.
The fundamentals of PAYE will stay the same, but employers and pension providers will send PAYE
information to HMRC each time they pay their employees, rather than after the end of the tax year.
http://www.hmrc.gov.uk/about/briefings/briefing-rti-paye.pdf for further information.
14 Apr-15 (Companies only) Due date for income tax due for the CT61 (Quarterly accounting) quarter to 31 March 2015.
19-Apr-15 Monthly PAYE/NIC to 5 April 2014 due. Any arrears of PAYE/NIC due for the year ended 5 April 2015 to be
paid by this date.
03-May-15 Last day for notifying car changes in quarter to 5 April 2015 - Form P46 (Car).
19-May-15 Monthly PAYE/NIC to 5 May 2015 due.
31-May-15 If you are an employer, you must provide a form P60 (showing pay and tax details) to each employee who
is working for you at the end of the tax year and for whom you have completed P11. For an employee who
left before 5 April they receive a P45.
19-Jun-15 Monthly PAYE/NIC to 5 June 2015 due.
01-Jul-15 (Companies only) Corporation tax return for the year ended 31 March 2014, not filed before 31 March 2015, to be filed by
this date to avoid a minimum £200 penalty (£1,000 for third consecutive default).
Tax geared penalties apply where returns are filed more than 18 months after the end of the return period.
06-Jul-15 Copies of Forms P11D, showing details of the benefits in kind provided and/or expense payments
reimbursed, for the year ended 5 April 2015 must be provided to all current employees (and to ex employees
who request them).
14-Jul-15 (Companies only) Due date for income tax due for the CT61 (Quarterly accounting) quarter to 30 June 2015.
19-Jul-15 Monthly PAYE/NIC to 5 July 2015 due.
Employers Class 1A NICs on Relevant Benefits in Kind must be paid.
19-Aug-15 Monthly PAYE/NIC to 5 August 2015 due.
19-Sep-15 Monthly PAYE/NIC to 5 September 2015 due.
14-Oct-15 (Companies only) Due date for income tax due for the CT61 (Quarterly accounting) quarter to 30 September 2015.
19-Oct-15 Monthly PAYE/NIC to 5 October 2015 due.
19-Nov-15 Monthly PAYE/NIC to 5 November 2015 due.
19-Dec-15 Monthly PAYE/NIC to 5 December 2015 due. etc... etc......
9 months + 1 day, after
company year end
Corporation Tax for the year to be paid.
9 months (6 months for
PLCs) after company
Company accounts for the year to be filed with Companies House.
12 months after
company year end
Company accounts for the year to be filed with HMRC, together with Corporation Tax return Form CT600.
Annually on anniversary
Annual Return showing details of Company Directors, Secretary and Shareholders to be filed with Companies
House, within 28 days together with filing fee.
monthly or annual
accounting opted for)
VAT Return to be filed with Customs & Excise: for accounting periods beginning on or after 1 April 2012, virtually
all VAT registered businesses must submit their VAT return online. You can only submit a paper return where you
have been advised that you are exempt from submitting your return online. The deadline for submission of the
VAT return, and payment of the VAT (HMRC must receive cleared funds by the deadline date), is one month and
seven days from the end of the VAT quarter.