1 January 2016
● Payment of corporation tax liabilities for accounting periods ended 31 March 2015 for small and medium-sized companies not liable to pay by instalments.
7 January 2016
● Due date for VAT returns and payment for 30 November 2015 quarter (electronic payment).
14 January 2016
● Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2015.
● Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2016
● Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2016 if not paying electronically.
● File monthly construction industry scheme return.
● Payment of PAYE liability for quarter ended 5 January 2016 if average monthly liability is less than £1,500.
21 January 2016
● File online monthly EC sales list.
● Submit supplementary intrastat declarations for December 2015.
22 January 2016
● PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
31 January 2016
● Electronic filing date for 2014/15 personal, partnership and trust self-assessment (SA) tax returns.
● Deadline for various claims.
● Balance of 2014/15 SA liabilities is due.
● Payment of first instalment of 2015/16 SA liabilities including Class 2 NICs.
● 2013/14 SA tax returns to be amended by this date.
● Companies House should have received accounts of private companies with 30 April 2015 year ends and public limited companies with 31 July 2015 year ends.
● HMRC should now have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2015.
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