January key tax dates

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