Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
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
Due date for August VAT returns unless exempted.
14 Oct 2015
EC sales list
Deadline for paper monthly or quarterly return filing.
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.
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.
Construction Industry Scheme: monthly return due for period to 5th of month.
21 Oct 2015
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.
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.
01 Nov 2015
Corporation tax payment
Due date for payment of corporation tax for year ended 31 January 2015, for those companies not liable to pay their liability by instalments.
Insurance premium tax
Insurance premium tax increases from 6% to 9.5%.
05 Nov 2015
Last day for notifying car changes in quarter to 5 October - P46 (Car).
07 Nov 2015
Due date for September VAT returns unless exempted.
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