Tax filing deadlines: Dec 2015 - Apr 2016

The key HMRC filing deadlines including PAYE cheque payment dates, online filing deadline for personal tax self assessment returns for 2014/15, reminder that last chance to maximise use of £300K annual investment allowance expires on 31 Dec 2015 and auto enrolment deadlines for small and micro businesses

18 December

PAYE cheque payments for month ended 5 Dec to HMRC by 18 Dec this year as last working day (22 Dec electronic payments)

30 December

Online submission of personal tax returns for 2014/15 to settle outstanding underpayments of tax of less than £3,000 as deductions through PAYE

31 December

Corporation tax returns for accounting periods ended 31 December 2014

31 December    

Last date to make elections under the disregard regulations on transition to new UK GAAP for larger groups that have a 30 Jun 2015 year end and fall within the senior accounting officer (SAO) rules

31 December

Your free features:

  • Breaking news and expert analysis
  • Customisable daily newsletters
  • Six free CPD learning modules each year
  • Personalised CPD tracker
  • Top 75 Firms league tables
  • Regulatory changes
  • Hardman’s Tax Data

Sign up to Business & Accountancy Daily

Related Articles
Subscribe