Value Added Tax returns for the quarter ended 30 September 2015 are due to be submitted by 7 November, and any payment which is due should be made electronically by the same date.
Archives for October 2015
Paper income and capital gains tax returns due by 31 October 2015
If you had any income from self-employment or any capital gains for the year ended 5 April 2015, and you intend to submit a paper tax return, then the deadline is 31 October 2015. The same tax return can be submitted electronically, in which case the deadline is 31 January 2016. This is also the deadline for any accountant in public practice who will prepare any accounts and submit an electronic tax return for you for a fee. It is advisable to see an accountant if you have left things this long.
Companies with a 31 January 2015 year end
Small private companies with a year end of 31 January 2015 and into their second or later year of existence should submit their accounts to Companies House by 31 October 2015 in order to avoid a Late Filing Penalty.
Employer Payment Summary by October 19 2015
Sometimes when you are an employer, you might have happened to have made no wage or salary payments at all for a PAYE month such as the month from September 6 to October 5 2015, in which case you must submit electronically an Employer Payment Summary as a NIL return by October 19. This is too easy to overlook.
Second Quarter PAYE and CIS Payments by 19 October 2015
Employers must make Second Quarter payments of PAYE and NICs by 19 October 2015 if settled by cheque. If you pay electronically, then you have until 22 October to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same date.
CIS Returns to 5 October 2015
Construction Industry Scheme returns for the period from 6 September 2015 to 5 October 2015 should be submitted online by 19 October 2015. This includes NIL returns.