Below are some key financial dates and deadlines for April 2017.
1 April 2017
- Payment of corporation tax liabilities for accounting periods ended 30 June 2016 for small and medium-sized companies not liable to pay by instalments.
- Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2017-18.
5 April 2017
- 2016-17 tax year end.
- Ensure personal allowances, exemptions and tax bands are used efficiently.
- Deadline to pay previously unpaid class 3 National Insurance contributions for 2010-11.
- Deadline to make a lump sum payment to increase state pension by up to £25 a week.
6 April 2017
- Start of 2017-18 tax year.
- Ensure payroll and other systems are updated.
- Personal allowances increased to £11,500.
7 April 2017
- Due date for VAT returns and payment for 28 February 2017 quarter (electronic payment).
14 April 2017
- Quarterly corporation tax instalment for large companies depending on accounts year end.
- Forms CT61 to be submitted and tax paid for the quarter ended 31 March 2017.
19 April 2017
- Payment of PAYE, NIC, construction industry scheme and student loan liabilities for month ended 5 April 2017 if not paying electronically.
- File monthly construction industry scheme return.
- Payment of PAYE liability for quarter ended 5 April 2017 if average monthly liability is less than £1,500.
21 April 2017
- File online monthly EC sales list.
- Submit supplementary intrastat declarations for March 2017.
22 April 2017
- PAYE, National Insurance contributions and student loan liabilities should have cleared HMRC's bank account.
30 April 2017
- Companies House should have received accounts of private companies with 31 July 2016 year end and public limited companies with 31 October 2016 year end.
- HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 30 April 2016.