1 October

Deadline for corporation tax payment for companies with 31 December 2016 year end (where payments not required by quarterly instalments)

1 October

National minimum wage rises for workers aged under 25 and apprentices must be implemented

5 October

Deadline to notify chargeability for income tax/CGT for 2016/17 if not registered for self-assessment

14 October

Corporation tax second quarterly instalment payment for accounting periods ended 31 December 2017

19 October

PAYE cheque payments for month ended 5 October to reach HMRC (20 October for electronic payments)

19 October

Deadline for filing online CIS scheme return for month ended 5 October

31 October