October 2017 Key Tax Dates

1 – Due date for payment of Corporation Tax for the year ended 31 December 2016

5 – If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2016/17

14 – Return and payment of CT61 tax due for quarter to 30 September 2017

19 – Tax and Class 1B national insurance due on PAYE settlements for 2016/17

19/22 – PAYE/NIC, student loan and CIS deductions due for month to 5/10/2017 or quarter 2 of 2017/18 for small employers

31 – Deadline for 2016/17 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 2018/19 PAYE code (for underpayments of up to £3000 only)