UK December 2016 tax dates for the UK


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Aug 26, 2011
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Income tax

30 December 2016
Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2016 for HMRC to collect tax through clients’ PAYE codes, where they owe less than £3,000.


No key deadlines for NICs or PAYE.


Your filing and payment deadlines for VAT are dependant on your VAT accounting period and whether you are part of a simplification scheme (for example, the VAT Annual Accounting Scheme). You can check your upcoming VAT return and payment deadlines in your VAT online account or by using this online tool.

Monthly repeat dates

Construction Industry Scheme (CIS) deadlines:
Deadline for receipt of the contractor’s monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of each month.

PAYE and Class 1 National Insurance Contribution (NICs) deadlines:
Deadline for electronic payments to be cleared in HMRC’s bank account for any PAYE and Class 1 NICs is the 22nd of each month.

Employer Payment Summaries:
The Employer Payment Summary (EPS) is used to notify HMRC that no payment is due, or of any amounts being recovered from payments. If you want the EPS to apply to a specific month, you need to send the EPS before payment to HMRC is due on the 19th following the end of the tax month.

Quarterly repeat dates

PAYE / NICs payment deadlines:
Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter, and cleared electronic payment must reach HMRC’s bank account no later than the 22nd of each quarter. The third quarter for 2016/17 ends on 31st December 2016 and payment is due on either 19th January (cheque) or 22nd January (electronic) 2017.


The above information (with the exception of VAT) was taken from Key tax deadlines for tax agents 2016-2017.

The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for December 2016. Care should be taken to ensure all deadlines are correctly adhered to.
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