Barnard Castle Phone: 01833 630400 Shotley Bridge Phone: 01207 507000

Tax Calendar

Tax Calendar 2015/2016

June 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/6/2015
 
July 2015
5 Deadline for PAYE settlement agreement for 2014/15
6 Deadline for 2014/15 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2014/15 - form 42
14 Return and Payment of CT61 tax due for quarter to 30 June 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/7/2015 or quarter 1 of 2015/16 for small employers
Class 1A NIC due in respect of the tax year 2014/15
31 Second self assessment payment on account due for 2014/15
Second 5% penalty surcharge on any 2013/14 outstanding tax due on 31 January 2015 still unpaid
Deadline for Tax Credits to finalise claims for 2014/15 and renew claims for 2015/16
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2013/14 personal tax returns still not filed
 
August 2015
2 Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/8/2015
 
September 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/9/2015
30 Closing date to claim Small Business Rate Relief for 2014/15 in England
 
October 2015
1 Due date for payment of Corporation Tax for the year ended 31 December 2014
5 If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2014/15
14 Return and payment of CT61 tax due for quarter to 30 September 2015
19 Tax and Class 1B national insurance due on PAYE settlements for 2014/15
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2015 or quarter 2 of 2015/16 for small employers
31 Deadline for 2014/15 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2016/17 PAYE code (for underpayments of up to £3000 only)
 
November 2015
2 Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/11/2015
 
December 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/12/2015
30 Deadline for 2014/15 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2016/17 PAYE code (for underpayments of up to £3000 only)
 
January 2016
1 Due date for payment of Corporation Tax for the year ended 31 March 2015
14 Return and payment of CT61 tax due for quarter to 31 December 2015
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2016 or quarter 3 of 2015/16 for small employers
31 Deadline for filing 2015 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2014/15
Capital gains tax payment due for 2014/15
First self assessment payment on account due for 2015/16
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2013/14
5% penalty for late payment of tax unpaid for 2013/14 self assessment
 
February 2016
2 Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/2/2016
28 Talk to us about year end and pre-budget planning 
First 5% penalty surcharge on any 2014/15 outstanding tax due on 31 January 2016 still unpaid
 
March 2016
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/3/2016
31 Last minute tax planning for the 2015/16 tax year. Ensure you use up all exemptions to which you are entitled
 
April 2016
5 End of 2015/16 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14 Return and payment of CT61 tax due for quarter to 31 March 2016
19 Deadline for Employers' 2015/16 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2016 or quarter 4 of 2015/16 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2015/16
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2016

Newsflash

2014 Teesdale Business Awards

Butler and Gee were once again proud to sponsor and support the Teesdale Business awards held in February 2015. The awards are a fantastic way to recognise the success of local entrepreneurs in various different fields and sectors. The ceremony...

Read More

Our Offices

  •  

    7 Newgate
    Barnard Castle
    County Durham
    DL12 8NQ

  • Shotley Bridge Office

     

    7 Front Street
    Shotley Bridge
    Consett
    County Durham
    DH8 0HH 

Ask a Quick Question