Tax filing deadlines: Nov 2015 - Feb 2016

The key HMRC filing deadlines including PAYE cheque payment dates, corporation tax payments for 31 Dec 2014 year ends and reminder that last chance to maximise use of £300K annual investment allowance expires on 31 Dec 2015

1 November

Auto enrolment (AE) deadline for employers to set up a pension scheme where fewer than 30 employees with last two characters in their PAYE reference number BZ

2 November

Forms P46(Car) for quarter ended 5 Oct to HMRC

5 November

Employment intermediary’s quarterly report (6 Jul-5 Oct)

19 November

PAYE cheque payments for month ended 5 Nov to HMRC (22 Nov electronic payments – effectively 20 Nov)

18 December

PAYE cheque payments for month ended 5 Dec to HMRC by 19 Dec –18 Dec this year (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

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