1 January 2018
● Payment of corporation tax liabilities for accounting periods ended 31 March 2017 for small and medium-sized companies not liable to pay by instalments.
7 January 2018
● Due date for VAT returns and payment for 30 November 2017 quarter (electronic payment).
14 January 2018
● Form CT61 to be submitted and tax paid for the quarter ended 31 December 2017.
● Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2018
● Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2018 if not paying electronically.
● File monthly construction industry scheme return.
● Payment of PAYE liability for quarter ended 5 January 2018 if average monthly liability is less than £1,500.
21 January 2018
● File online monthly EC sales list.
● Submit supplementary Intrastat declarations for December 2017.
22 January 2018
● PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
31 January 2018
● Electronic filing date for 2016-17 personal, partnership and trust self-assessment (SA) tax returns.
● Balance of 2016-17 SA liabilities now due.
● Payment of first instalment of 2017-18 SA liabilities.
● 2015-16 SA tax returns to be amended by this date.
● Companies House to receive accounts of private companies with 30 April 2017 year ends and public limited companies with 31 July 2017 year ends.
● HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2017.
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