Key dates and deadlines
| Payment dates | |||
|---|---|---|---|
| Self assessment | 2015/16 | 2014/15 | |
| 1st payment on account | 31 January | 2016 | 2015 |
| 2nd payment on account | 31 July | 2016 | 2015 |
| Balancing payment | 31 January | 2017 | 2016 |
| CGT | 31 January | 2017 | 2016 |
| Other payment dates | |||
| Class 1A NIC | 19 July | 2016 | 2015 |
| Class 1B NIC | 19 October | 2016 | 2015 |
Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a 'large' company paying by quarterly instalments.
| 2014/15 Filing deadlines | |
|---|---|
| Issue P60s to employees | 31 May 2015 |
| P9D, P11D, P11D(b) | 6 July 2015 |
| Self assessment tax return (SATR) paper version | 31 October 2015 |
| Online SATR if outstanding tax to be included in 2016/17 PAYE code |
30 December 2015 |
| Online SATR | 31 January 2015 |