Tax rates & allowances

Key dates and deadlines

Payment dates
Self assessment   2017/18 2016/17
1st payment on account 31 January 2018 2017
2nd payment on account 31 July 2018 2017
Balancing payment 31 January 2019 2018
Capital Gains Tax * 31 January 2019 2018
Other payment dates
Class 1A NIC 19 July 2018 2017
Class 1B NIC 19 October 2018 2017

* Non-residents with gains on UK residential property must pay CGT within 30 days of disposal unless already filing a self assessment tax return.

Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a 'large' company paying by quarterly instalments.

2016/17 Filing deadlines
Issue P60s to employees 31 May 2017
P11D, P11D(b) 6 July 2017
Self assessment tax return (SATR) paper version 31 October 2017
Online SATR if outstanding tax
to be included in 2018/19 PAYE code

30 December 2017
Online SATR 31 January 2018
Tax rates 2017-2018PDF document