This tax calendar is a summary of the major tax dates for 2015. These dates will affect you if you are caught under self assessment.
30 December 2014
If you have a 2013-14 tax liability of less than £3,000 and you file your self-assessment tax return online by this date, the tax office can adjust your PAYE code (provided you are an employee) so that you can pay any tax due for 2013-14 over time through PAYE, rather than as a lump sum due by 31 January 2015.
31 January 2015
If you were sent a 2013-14 tax return, this is the filing deadline. This is also the deadline for paying the balance of any tax that is due for 2013-14.
Some people may have to make payments on account. Each payment will normally equal one half of the previous year’s tax liability (after taking off tax deducted at source and tax credits on dividends). The payments are due on 31 January in the tax year and 31 July following the tax year.
Any Capital Gains Tax due for 2013-14 would be part of, or form, the balancing payment due on this date.
If either the balancing payment for 2013-14 or first payment on account for 2014-15 is not made by this date, then interest will be charged. If you have not made the balancing payment for 2012-13 by this date, a third automatic 5% surcharge will be applied.
If you were sent a tax return for 2013-14, you will be charged a penalty of £100 if HMRC has not received your return by this date. The penalty increases over time – see here for details.
28 February 2015
If you have not made the balancing payment due for 2013-14 by this date, a first automatic 5% surcharge will be applied. The 5% surcharge does not apply to late payment of the first payment on account for 2014-15.
5 April 2015
The last day of the 2014-15 tax year.
31 May 2015
By this date, your employer should have given you a Form P60 (pay and tax details from employment) to assist you with the completion of your tax return for the year ended 5 April 2015.
6 July 2015
If applicable, your employer must provide you with a copy of Form P11D showing details of the benefits in kind provided to you or expense payments reimbursed to you. Benefits in kind include, for example, the provision of a company car.
31 July 2015
If you need to make a second payment on account for the tax year ending on 5 April 2015, this is the date by which it should be made.
If you have still not made a balancing payment of tax for 2013-14 by this date, you will be charged a second automatic 5% surcharge. The second 5% surcharge does not apply to late payment of the first payment on account for 2014-15.
If you have been sent an Annual Declaration to renew your tax credits, you should provide the information no later than this date.
5 October 2015
You must tell HMRC of any income or capital gains you have received in the 2014-15 tax year, if you have not received a tax return. You have a legal obligation to do this. HMRC may, or may not, need to send you a tax return – some taxpayers will be able to pay the right amount of tax through an adjustment to their PAYE code.
31 October 2015
If you were sent a 2014-15 tax return, this is the deadline for sending back the completed paper tax return. Paper tax returns must be filed by this date if you want HMRC to collect any unpaid tax (of under £3,000) for 2014-15 through PAYE.
For self assessment tax returns filed online, the filing deadline is 31 January 2016.
30 December 2015
For those with a tax liability of less than £3,000, if you file your self assessment tax return online by this date, the tax office will adjust your PAYE code (provided you are an employee) so that you can pay any tax due for 2014-15 over time through PAYE, rather than as a lump sum on 31 January 2016.