Key dates and deadlines

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including Class 4 national insurance)
31 July 2017  Second payment on account

Further automatic 5% surcharge on any 2015/16 tax outstanding

31 January 2018 Automatic 5% surcharge on any 2016/17 tax outstanding

2017/18 first payment on account

28 March 2018 Automatic 5% surcharge on any 2016/17 tax outstanding
Capital gains tax payable
31 January 2018 2016/17 capital gains tax
31 January 2019  2017/18 capital gains tax
Inheritance tax payable
6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Corporation tax payable
Small companies 9 months and 1 day after the end of the accounting period
Large companies 4 quarterly instalments commencing 6 months and 13 days from the start of the accounting period with the balance 9 months and 1 day after the end of the accounting period
Latest filing/issuing deadlines - 2016/17 PAYE returns
19 May 2017 Last return of the 2016/17 tax year under RTI
31 May 2017 Issue P60s to employees
6 July 2017 P9D, P11D and P11D(b) - also issue copies to employees
19 July 2017 Class 1A national insurance for 2016/17 due on relevant benefits
2017 tax return
31 October 2017 Last paper filing date
30 December 2017 Last date for filing if tax owing is to be coded out in 2018/19
31 January 2018 Last online filing date