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October Key Tax Dates
Newsletter issue - October 2015.
1 - Due date for payment of Corporation Tax for the year ended 31 December 2014
5 - If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2014/15
14 - Return and payment of CT61 tax due for quarter to 30 September 2015
19 - Tax and Class 1B national insurance due on PAYE settlements for 2014/15
19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/10/2015 or quarter 2 of 2015/16 for small employers
31 - Deadline for 2014/15 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2016/17 PAYE code (for underpayments of up to £3000 only)
