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News & Blog
1 February 2016

● £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.

2 February 2016

● P46(Car) for quarter ended 5 January 2016.

3 February 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).

14 February 2016

● 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).

19 February 2016

● 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.

21 February 2016

● File online monthly EC sales list.

● Submit supplementary Intrastat declarations for January 2016.

22 February 2016

● PAYE, National Insurance, construction industry scheme and student loan liabilities should have cleared HMRC's bank account.

28/29 February 2016

● 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.