Employers must make Third Quarter payments of PAYE and NICs by 19 January 2016 if settled by cheque. If you pay electronically, then you have until 22 January to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same date.

 
Construction Industry Scheme returns for the period from 6 December 2015 to 5 January 2016 should be submitted online by 19 January 2016. This includes NIL returns.

 
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 2015, in which case you must submit electronically an Employer Payment Summary as a NIL return by 19 December. This is too easy to overlook.

 
Construction Industry Scheme returns for the period from 6 November 2015 to 5 December 2015 should be submitted online by 19 December 2015. This includes NIL returns.

 
Value Added Tax returns for the quarter ended 31 October 2015 are due to be submitted by 7 December, 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 October to 5 November 2015, in which case you must submit electronically an Employer Payment Summary as a NIL return by 19 November. This is too easy to overlook.

 
Construction Industry Scheme returns for the period from 6 October 2015 to 5 November 2015 should be submitted online by 19 November 2015. This includes NIL returns.

 
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.

 
Value Added Tax returns for the quarter ended 31 July 2015 are due to be submitted by 7 September, 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 July 6 to August 5 2015, in which case you must submit electronically an Employer Payment Summary as a NIL return by August 19. This is too easy to overlook.