Tax Deadlines

tax-deadlines

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.

  • First Quarter 19 July 2015
  • Second Quarter 19 October 2015
  • Third Quarter 19 January 2016
  • Fourth Quarter 19 April 2016

Cleared electronic payment must reach HMRC’s bank account no later than the 22nd of each quarter.

  • First Quarter 22 July 2015
  • Second Quarter 22 October 2015
  • Third Quarter 22 January 2016
  • Fourth Quarter 22 April 2016

 

Switch to our mobile site