Below are some key financial dates and deadlines for July.
1 July 2016
- Payment of corporation tax for periods ended 30 September 2015, if not liable to pay by instalments.
5 July 2016
- Non-resident landlords' scheme forms NRLY and NRL6.
- Report non-cash benefits not from a registered pension scheme.
6 July 2016
- Forms P9D, P11D, P11D(b) for 2015/16 must be completed.
- Provide employees with 2015/16 benefits information.
- PAYE settlement agreements for 2015/16 must be finalised.
- Taxed award scheme returns.
- Details of redundancy packages for 2015/16 worth more than £30,000 to HMRC.
- File forms 42.
7 July 2016
- Due date for VAT return and payment for 31 May 2016 (electronic payment).
- Election to aggregate beneficial loans in 2015/16.
- File forms EMI40.
14 July 2016
- CT61s for quarter ended 30 June 2016.
- Monthly EC sales list if paper return used.
19 July 2016
- Pay PAYE/CIS for month ended 5 July 2016 if by cheque.
- Pay PAYE liability for q/e 5 July 2016 if average monthly liability is less than £1,500.
- Payment of 2015/16 Class 1A NICs by cheque.
21 July 2016
- Online monthly EC sales list.
- Intrastat -- payment of June 2016 supplementary declaration.
22 July 2016
- PAYE/NIC/student loan payments if being paid online.
- Pay 2015/16 class 1A NICs electronically.
31 July 2016
- Companies House should have received accounts of private companies with 31 October 2015 year end.
- Second 5% surcharge for unpaid 2014/15 balancing payments.
- 2015/16 second instalment SA liabilities are now due.
- Tax credits claims renewed.
- Companies House should have accounts of plcs with 31 January 2016 year end.
- CTSA returns for accounting periods ended 31 July 2015.
- Annual adjustment for VAT partial exemption claims, April year end.