Reminders for your diary – February 2018
1 New Advisory Fuel Rates (AFR) for company car users apply from today.
3 5% late payment penalty on any 2016/17 outstanding tax which was due on 31 January 2018 and still remains unpaid.
19 PAYE, Student loan and CIS deductions are due for the month to 5 March 2018.
31 End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2017.
Last minute planning for tax year 2017/18.
5 Last day of 2017/18 tax year.
Deadline for 2017/18 ISA investments and pension contributions.
Last day to make disposals using the 2017/18 CGT exemption.
14 Due date for income tax for the CT61 period to 31 March 2018.
19 Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NICs or CIS deductions for 2017/18 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.
PAYE quarterly payments are due for small employers for the pay periods 6 January 2018 to 5 April 2018.
PAYE, Student loan and CIS deductions are due for the month to 5 April 2018.
Deadline for employers’ final PAYE return to be submitted online for 2017/18.
3 Deadline for submitting P46 (Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2018.
19 PAYE, Student loan and CIS deductions are due for the month to 5 May 2018.
31 Deadline for forms P60 for 2017/18 to be issued to employees.