The Remaining Tax Deadlines for 2014/2015

Tax deadlines calendar main image

Now that we’re roughly halfway through the tax year, we thought it might be useful to look at the remaining tax deadlines for 2014/15.

This includes those for businesses and the self-employed, and works as handy reminder of your fiscal responsibilities so bookmark this page if you’re often forgetting your deadlines. Setting reminders on your smartphone is also a good idea.

Or you can download the HMRC Tax Deadlines Guide 2014/2015 from this link: tax-deadlines-2014-2015-pdf. Then print it out and pin it to your notice board, or stick it to your wall.


 

October 2014

5th

Deadline to notify chargeability for Income
Tax/Capital Gains Tax for 2013-14 if not registered
for Self Assessment. Complete form CWF1 for
self-employment or form SA1 for non self-employed
income, or form SA401 for partners.

31st

Midnight deadline for paper submission of
Self Assessment tax returns for tax year ended
5 April 2014 to be received by HMRC.

December 2014

30th

(Merry Christmas!)

Deadline for online submission of Self Assessment
tax returns for tax year ended 5 April 2014 for
HMRC to collect tax through clients’ PAYE codes,
where they owe less than £3,000.

January 2015

31st

This a busy date for Self Assessment:

Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2014.

Deadline for paying Self Assessment ‘balancing payments’ for tax year ended 5 April 2014.

Deadline for first Self Assessment payment on account for tax year ended 5 April 2015.

February 2015

This is the period when you’re probably going to want to think about sorting out your tax return. Thankfully, there are no deadlines for NICs, PAYE or Self Assessment.

March 2015

There are no key tax deadlines in March.

April 2015

We’ll include April 2015, even though it’s technically the start of the 2015/2016 tax year.

6th

First day of new tax year.

19th

Deadline for postal payments to reach HMRC
Accounts Office for any outstanding non-electronic
PAYE tax and Class 1 NICs for the tax year ending
5 April 2014.

22nd

Deadline for electronic payments to be cleared in
HMRC’s bank account for any outstanding PAYE and
Class 1 NICs for the tax year ending 5 April 2014


 

There are also a number of recurring deadlines:

Monthly

PAYE and Class 1 National Insurance
Contribution (NICs) deadlines

Deadline for electronic payments to be cleared in
HMRC’s bank account for any PAYE and Class 1 NICs
is the 22nd of each month.

Employer Payment Summaries

The Employer Payment Summary (EPS) is used to notify
HMRC that no payment is due, or of any amounts being
recovered from payments. If you want the EPS to apply
to a specific month, you need to send the EPS before
payment to HMRC is due on the 19th following the end
of the tax month.

Quarterly

PAYE/NICs payment deadlines

Cheque payments for any outstanding PAYE and
Class 1 NICs must reach HMRC Accounts Office
by the 19th of each quarter.
• First Quarter 19 July 2014.
• Second Quarter 19 October 2014.
• Third Quarter 19 January 2015.
• Fourth Quarter 19 April 2015.
Cleared electronic payment must reach HMRC’s bank
account no later than the 22nd of each quarter.
• First Quarter 22 July 2014.
• Second Quarter 22 October 2014.
• Third Quarter 22 January 2015.
• Fourth Quarter 22 April 2015