Key Dates Key financial dates for your diary 2017-2018.
SELF ASSESSMENT / PAYE
New Tax Year
Receipt of a Notice to Complete a Tax Return if you are required to submit a return.
National Minimum Wage
National minimum wage increases
Year End PAYE Returns
including P35 forms, P14 Forms are due to be submitted to HM Revenue & Customs for the year ended 5th April.
Form P60
Last day for giving form P60 to each employee
Forms P11D, P11D(b) and P9D
Forms P11D, P11D(b) and P9D must be submitted to HM Revenue & Customs and a copy of P11D or P9D to be sent to all employees for the year ended 5th April
2nd Instalment Due
2nd instalment due of self-assessed tax payment on account for the year to 5 April.
Self Assessment Tax Returns
All self-assessment tax returns for the year end to previous 5 April to be submitted.
Any final tax payments due for the year to 5 April to be paid.
1st instalment of payments on account due of self-assessed tax payment for the year to 5 April.
LIMITED COMPANY
9 Months after Year End
Any Corporation tax payable by the company should be paid.
Any late payments will be subject to interest and penalties.
9 Months after Year End
The annual statutory accounts for the company are due to be filed at Companies House.
Any late filing will be subject to fines starting at £150.
12 Months after Year End
Corporation Tax Returns to be submitted to HM Revenue & Customs.
For Example
Company A has a year-end of 31st January 2024.
The company will need to submit its company accounts and pay its corporation tax before 31st October 2024.
The company will need to submit its corporation tax return by 31st January 2025.