Expired deadlines

31 Jul 2015

  • Self-assessment

    Second self-assessment payment on account for 2014/15.

22 Jul 2015

  • NICs for 2014/15

    Deadline for any electronic payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2015.

  • PAYE/NIC electronic quarterly payment

    Quarter 1 (2015/16) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

  • Electronic monthly PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Jul 2015

  • Intrastat

    Due date for payment of supplementary declarations for June 2015.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

19 Jul 2015

  • PAYE/NIC quarterly payment

    Quarter 1 PAYE/NIC payment due where paid by cheque in order to avoid automatic interest charge.

  • Postal monthly PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • NICs for 2013/14

    Deadline for any postal payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

14 Jul 2015

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 June 2015.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

08 Jul 2015

  • Summer Budget

    The Chancellor presents his Summer Budget speech in Parliament.

07 Jul 2015

  • VAT return

    Due date for May VAT returns unless exempted.

06 Jul 2015

  • Redundancy settlement reporting

    Redundancy packages in 2014/15 paid excess of £30,000 and which included benefits must be reported.

  • Form 42

    Deadline to file form 42 or other relevant forms to report events in connection with unapproved share schemes provided to employees.

  • Benefits/expenses notification

    Deadline for employers to file PAYE forms P11D, P9D and P11D(b) or substitutes for 2014/15. Deadline to give copies or summaries of forms P11D and P9D to employees.

05 Jul 2015

  • PAYE settlements for 2014/15

    Last date for agreeing PAYE settlement agreements for 2014/15.

  • Non-resident landlords

    Deadline for 2014/15 returns of rent paid by agents to non-resident landlords and of tax deducted by tenants from rents paid direct to non-resident landlords.

01 Jul 2015

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 September 2014, for those companies not liable to pay their liability by instalments.