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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07 Jul 2015

  • VAT return

    Due date for May VAT returns unless exempted.

14 Jul 2015

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 June 2015.

19 Jul 2015

  • CIS return

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

  • NICs for 2013/14

    Deadline for any postal payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.

  • Postal monthly PAYE/NIC/student loan payment

    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/NIC quarterly payment

    Quarter 1 PAYE/NIC payment due where paid by cheque in order to avoid automatic interest charge.

21 Jul 2015

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for June 2015.

22 Jul 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/NIC electronic quarterly payment

    Quarter 1 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

  • NICs for 2014/15

    Deadline for any electronic payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2015.

31 Jul 2015

  • Self-assessment

    Second self-assessment payment on account for 2014/15.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 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 October 2014 and for public companies with a year ended 31 January 2015.

01 Aug 2015

  • Auto-enrolment staging date

    Employers with a PAYE scheme with a size of 30-49 are required to auto-enrol eligible jobholders into a qualifying workplace pension scheme (known as the 'staging date').

  • Corporation tax payment

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

02 Aug 2015

  • Unfiled 2014 tax return

    A 2014 tax return not filed by today will attract a tax-geared penalty, the higher of £300 and 5% of the liability at 31 January 2015.

05 Aug 2015

  • P46 (car)

    Last day for notifying car changes in quarter to 5 July - P46 (Car).

07 Aug 2015

  • VAT return

    Due date for June VAT returns unless exempted.

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Details of expired compliance and regulatory deadlines.