[one_half last=”no”]

[title size=”2″]April 2015[/title] [checklist]

  • 5th Last day of 2014/15 tax year
  • 19th* Interest will begin to accrue on unpaid PAYE/NI for 2014/15
  • 30th Normal annual adjustment for VAT partial exemption calculations (monthly returns)

[/checklist]

[/one_half]

[one_half last=”yes”]

[title size=”2″]May 2015[/title]

[checklist]

  • 3rd Last day for notifying car changes in quarter to 5 April – P46 (Car)
  • 19th Last day for filing forms P14, P35, P38, and P38A – 2013/14 PAYE returns, without incurring penalties. Also last day for filing contractors’ returns, including CIS36.
  • 31st Last day to issue 2014/15 P60s to employees

[/checklist]

[/one_half]

[title size=”2″]July 2015[/title]

[checklist]

  • 6th Last day to file Taxed Award Scheme Returns, file P11Ds, P11Dbs and P9Ds. Issue copies of P11Ds or P9Ds to employees. Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2014/15
  • 31st Second self assessment payment on account for 2014/15 Annual adjustment for VAT partial exemption calculations (April VAT year end)Liability to 2nd £100 penalty arises for 2013 Tax Return still not filed5% surcharge on any tax unpaid for 2014/15

[/checklist] [one_half last=”no”]

 

[title size=”2″]August 2015[/title] [checklist]

  • 2nd Last day for notifying car changes in quarter to 5 July – P46 (Car)

[/checklist]

[/one_half]

[one_half last=”yes”]

 

[title size=”2″]October 2015[/title] [checklist]

  • 5th Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2014/15 if a Tax Return has not been received 

[/checklist]

[/one_half]

[one_half last=”no”]

[title size=”2″]November 2015[/title] [checklist]

  • 2nd Last day for notifying car changes in quarter to 5 October  – P46 (Car) 

[/checklist]

[/one_half]

[one_half last=”yes”]

[title size=”2″]January 2016[/title] [checklist]

  • 31st First self assessment payment on account for 2009/10 Capital gains tax payment for 2015/16 Balancing payment – 2015/16 income tax/class 4 NICsLast day to file the 2015 Tax Return

[/checklist]

[/one_half]

[title size=”2″]February 2016[/title] [checklist]

  • 1st £100 penalty if 2015 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2014/15 tax not yet paid
  • 2nd Last day for notifying car changes in quarter to 5 January – P46 (Car)
  • 28th Last day to pay any balance of 2014/15 tax to avoid an automatic 5% surcharge[/checklist]