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Accountants in Practice

Key Tax Deadlines for Agents 2015/16

By HMRC

This calendar should help you establish when your clients' key tax deadlines are, including the variable deadlines that you need to consider.

Send your clients Full Payment Submission (FPS) to report their employee's payroll information on or before the employee's payday.

Income Tax       Employers      

Fixed Dates

April 2015

  6   First day of new tax year

 19  Deadline for postal payments to reach HMRC Accounts Office for any outstanding non-electronic PAYE tax and Class 1 NICs for the tax year ending 5 April 2015.

 22  Deadline for electronic payments to be cleared in HMRC's bank account for any outstanding PAYE and Class 1 NIC's for the tax year ending 5 April 2015.

May 2015

 31  Last date for giving a form P60 for 2014-2015 to each relevant employee who was working for you on 5 April 2015

June 2015

No key deadlines for NIC's, or Self Assessment.

July 2015

  5   Last date for agreeing PAYE Settlement Agreements for 2014-15. (if any)

  6   Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

  6   Deadline for filing forms P9D P11D, P11D(b), or substitutes for the tax year ending 5 April 2015.

  6   Last date to give forms P9D and P11D to relevant employees.

 19  Deadline for postal payments to reach HMRC Accounts Office for any outstanding Class 1A NIC's for the tax year ending 5 April 2015.

 22  Final Date for electronic payments to be cleared in HMRC's bank account for any outstanding Class 1A NIC's for the tax year ending 5th April 2015.

 31  Deadline for second Self Assessment payment on account for tax year ended 5th April 2015.

August 2015

No key deadlines for NIC's, PAYE or Self Assessment.

September 2015

No key deadlines for NIC's, PAYE or Self Assessment.

October 2015

  5   Deadline to notify chargeability for Income Tax/Capital Gains Tax for 2014-15 if not registered for Self Assessment. Complete form CWF1 for self-employment or form SA1 for non self-employed income, or form SA401 for partners.

 31  Midnight deadline for paper submission of Self Assessment tax returns for tax year ended 5 April 2015 to be received by HMRC.

November 2015

No key deadlines for NIC's, PAYE or Self Assessment.

December 2015

 30  Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2015 for HMRC to collect tax through clients' PAYE codes, where they owe less than £3,000.

January 2016

 31  Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2015.

 31  Deadline for paying Self Assessment 'balancing payments' for tax year ended 5 April 2015.

 31 Deadline for Self Assessment payment on account for tax year ended 5 April 2016.

February 2016

No key payments for NIC's, PAYE or Self Assessment.

March 2016

No key deadlines for NIC's, PAYE or Self Assessment.

Monthly repeat dates

Construction Industry Scheme (CIS) deadlines

Deadline for receipt of the contractor's monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of the month.

PAYE and Class 1 National Insurance Contribution (NICs) deadlines

Deadline for electronic payments to be cleared in HMRC's bank account for any PAYE and Class 1 NICs is the 22nd of each month.

Employer Payment Summaries

The Employer Payment Summary (EPS) is used to notify HMRC that no payment is due, or of any amounts being recovered from payments. If you want the EPS to apply to a specific month, you need to send the EPS before payment to HMRC is due on the 19th following the end of the tax month.

Quarterly repeat dates

PAYE/NICs payment deadlines

Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter.

  • First Quarter 19 July 2015
  • Second Quarter 19 October 2015
  • Third Quarter 19 January 2016
  • Fourth Quarter 19 April 2016

Cleared electronic payment must reach HMRC's bank account no later than 22nd of each quarter.

  • First Quarter 22 July 2015
  • Second Quarter 22 October 2015
  • Third Quarter 22 January 2016
  • Fourth Quarter 22 April 2016

Published May 2015