Tax filing deadlines: Jun-Oct 2016

The key HMRC filing deadlines from June to October 2016 including last date for employee share schemes annual returns for SAYE, employers to agree PAYE settlement agreement for 2015/16 with HMRC and expenses and benefit forms P11D(b), P9D and P11D

17 June
PAYE cheque payments for month ended 5 Jun to HMRC by 19 Jun, but effectively 17 Jun (22 Jun electronic payments)

30 June
Last date to claim patent box relief under existing scheme and to qualify for the grandfathering rules until 30 June 2021

5 July
Employers to agree their PAYE settlement agreement for 2015/16 (if any) with HMRC

6 July
Filing deadline for expenses and benefit forms P11D(b), P9D and P11D, and last date for employers to give employees forms P9D and P11D

6 July
Employee share scheme annual returns for SAYE, CSOP, SIPs, EMI share schemes and unapproved employee share schemes (old form 42) to be filed online

19 July
PAYE cheque payments for month ended 5 Jul to HMRC (22 Jul electronic payments). Payment of class 1A NICs for 2014/15

31 July
Second self-assessment payment on account for tax year 2014/15

2 August
Forms P46(Car) for quarter ended 5 July to reach HMRC

5 August
Deadline for employment intermediary’s quarterly report (6 Apr to 5 Jul) of agency workers paid gross – end user organisation can be the classed as the employment intermediary in some circumstances

19 August
PAYE cheque payments for month ended 5 August to reach HMRC (22 Aug for electronic payments)

19 September
PAYE cheque payments for month ended 5 Sep to reach HMRC (22 Sep for electronic payments)

1 October
Deadline for corporation tax payment for companies with 31 Dec 2015 year end (where payments not required by quarterly instalments)

1 October
National minimum wage rises must be implemented

5 October
Last date to give HMRC notice of chargeability to tax for 2015/16 if required

19 October
PAYE cheque payments for month ended 5 October to reach HMRC (21 Oct for electronic payments)

31 October
Date by which paper personal tax returns must be submitted for 2015/16 (online returns may be filed up to 31 January 2016)