UK May 2017 tax deadlines for the UK


Becky

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Income tax

No key deadlines for self-assessment.


Employers


31 May 2017
Last date for giving a form P60 for 2016-17 to each relevant employee who was working for you on 5 April 2017.


VAT

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 fourth quarter for 2016/17 ended on 31st March 2017 and payment was due on either 19th April (cheque) or 22nd April (electronic) 2017.

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The above information (with the exception of VAT) was based on Key tax deadlines for tax agents 2016-2017 in advance of the document for 2017-18 being released.

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 May 2017. Care should be taken to ensure all deadlines are correctly adhered to.
 
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