Value Added Tax returns for the quarter ended 30 November 2016 are due to be submitted by 7 January 2017, and any payment which is due should be made electronically by the same date.

 
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 6 November to 5 December 2016, in which case you must submit electronically an Employer Payment Summary as a NIL return by 19 December. This is too easy to overlook.

If you engage some local accountants or a payroll bureau to do your wages, then this will be taken care of. In our case we keep a diary and do a batch of payrolls at about the same time each month. Our payroll files are bright yellow like the P30BC booklet so we do not overlook them.

 
Construction Industry Scheme returns for the period from 6 November to 5 December 2016 should be submitted online by 19 December. This includes NIL returns.

It is too easy to forget the need to submit a NIL return when no payments to subcontractors have been made. If you engage a firm of accountants in Carlisle to do your CIS returns, then this will be taken care of. In our case we keep a diary and do a batch of work at about the same time each month.

 
If you know that you need to fill in a tax return for the year ended 5 April 2016, then you should have done something by the end of October 2016. This is either to submit a paper tax return, or to see an accountant. Carlisle accountants David Porthouse and Co can help here.

You need to submit a tax return if you were sent one by the Revenue, or if you had any income they don’t know about, or if you were self-employed at any time, or if you had any capital gains.