Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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30 Sep 2015

  • CT61

    End of CT 61 quarterly period.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 2014 to be submitted to HMRC.

01 Oct 2015

  • National minimum wage

    The adult minimum wage increases by 3% to £6.70.

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 December 2014, for those companies not liable to pay their liability by instalments.

05 Oct 2015

  • Chargeability to income tax or capital gains tax

    Individuals/trustees not within self-assessment must notify HMRC of new sources of income/chargeability in 2014/15 if a tax return has not been received. Please contact us as it may be that forms CWF1 (for the self-employed), form SA1 (for those not self-employed), or form SA401 (for partners) may need to be completed. This also applies to trustees and any other persons potentially liable to income tax or capital gains tax.

07 Oct 2015

  • VAT return

    Due date for August VAT returns unless exempted.

14 Oct 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 30 September 2015.

19 Oct 2015

  • Postal monthly PAYE/NIC/student loan

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE settlements

    Tax and class 1B national insurance contributions due on PAYE settlements for 2014/15. If paying by cheque this must be with HMRC by today.

  • PAYE/NIC quarterly payment

    Quarter 2 PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

21 Oct 2015

  • Intrastat

    Due date for payment of supplementary declarations for September 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

22 Oct 2015

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • PAYE settlements

    Tax and class 1B national insurance contributions due on PAYE settlements for 2014/15. If paying electronically this must be done by today.

  • PAYE/NIC electronic quarterly payment

    Quarter 2 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

31 Oct 2015

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 2014 to be submitted to HMRC.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 January 2015 and for public companies with a year ended 30 April 2015.

  • Personal tax return

    Deadline for submission of the 2015 paper tax return (provided issued by 31 July 2015). This applies unless the return falls into one of the categories which cannot be filed online. If the notice to file was issued after 31 July 2015 the paper filing deadline is the later of 31 October or three months from the date of issue.

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Expired deadlines

Details of expired compliance and regulatory deadlines.