● £100 penalty and extended enquiry window if 2015 self-assessment tax returns not filed on or by 31 January 2016.
● Payment of corporation tax liabilities for accounting periods ended 30 April 2015 for SMEs not liable to pay by instalments.
● P46(Car) for quarter ended 5 January 2016.
● End of consultation period for Finance Bill 2016 draft clauses published on 9 December 2015.
7 February 2016
● Due date for VAT returns and payment for 31 December 2015 quarter (electronic payment).
● Quarterly corporation tax instalment for large companies (depending on accounting year end).
● Monthly EC sales list if paper return used.
● Application to defer class 1 NICs (leaflet CA72A) for 2015/16, subject to approval of deferred employer(s).
● Pay PAYE, National Insurance, construction industry scheme and student loan Iiabilities for month ended 5 February 2016 if not paying electronically.
● File monthly construction industry scheme return.
● File online monthly EC sales list.
● Submit supplementary Intrastat declarations for January 2016.
● PAYE, National Insurance, construction industry scheme and student loan liabilities should have cleared HMRC's bank account.
● Payment of 2015/16 self-assessment liabilities after this date will be subject to a 5% surcharge. (This deadline may be deferred if liability notified by 5 October 2015.)
● Companies House should have received accounts of private companies with 31 May 2015 year end.
● Companies House should have received accounts of public limited companies with 31 August 2015 year end.
● HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2015.
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