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 2015 2014/15 second payment on account

Further automatic 5% surcharge on any 2013/14 tax outstanding

31 January 2016 Automatic 5% surcharge on any 2014/15 tax outstanding

2015/16 first payment on account

28 February 2016 Automatic 5% surcharge on any 2014/15 tax outstanding
Capital gains tax payable
31 January 2016 2014/15 capital gains tax
31 January 2017  2015/16 capital gains tax
Inheritance tax payable
Six 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 Nine months and one day after the end of the accounting period
Large companies Four quarterly instalments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2014/15 PAYE returns
19 May 2015 Last return of the 2014/15 tax year under RTI
31 May 2015 Issue P60s to employees
6 July 2015 P9D, P11D and P11D(b) - also issue copies to employees
19 July 2015 Class 1A national insurance for 2014/15 due on relevant benefits
2015 tax return
31 October 2015 Last paper filing date
30 December 2015 Last date for filing if tax owing is to be coded out in 2016/17
31 January 2016 Last online filing date