January key tax dates
10th Jan 2018
1 - Due date for payment of Corporation Tax for the year ended 31 March 2017
14 - Return and payment of CT61 tax due for quarter to 31 December 2017
19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/1/2018 or quarter 3 of 2017/18 for small employers
31 - Deadline for filing 2017 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
- Balancing self assessment payment due for 2016/17
- Capital gains tax payment due for 2016/17
- First self assessment payment on account due for 2017/18
- Interest accrues on all late payments
- Half yearly Class 2 NIC payment due
- Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2015/16
- 5% penalty for late payment of tax unpaid for 2015/16 self assessment
