Tax filing deadlines: Sep-Dec 2015

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

19 September  

PAYE cheque payments for the month ended

5 September to reach HMRC (22 September for electronic payments)

1 October           

Deadline for corporation tax payment for companies with 31 December 2014 year end (where payments not required by quarterly instalments)

1 October           

National minimum wage rises must be implemented

5 October           

Last date to give HMRC notice of chargeability to tax for 2014/15 if required

19 October         

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