1 April 2015
Corporation tax rate for companies is 20% for 2015/16, small companies rate the same
6 April 2015
HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2015.
31 July 2015
Second payment on account due for 2014/15 (based on 50% of 2013/14 liability unless 2014/15 Return already submitted and the liability turns out to be lower for later year in which case it will be the lower balance due)
Further 5% surcharge added to any tax still unpaid for 2013/14 tax year.
30 September 2015
File accounts at Companies House for private limited companies with a 31 December 2014 year end.
1 October 2015
Corporation tax due for small companies with accounting periods ended 31 December 2014.
5 October 2015
Last date to inform HMRC of new sources of personal income for 2014/15 year.
31 October 2015
Final date for submission of a Return on paper, for HMRC to calculate the tax position and to apply for tax to be coded against income in following year (where less than £3000)
1 November 2015
Paper Returns submitted after this date will attract a £100 penalty
30 December 2015
Final date for submission of an Online Return where any tax under £3000 can be collected via a notice of coding against income in the following year.
1 January 2016
Corporation tax due for small and medium-sized companies with accounting periods ended 31 March 2015.
31 January 2016
Final date for submission of an Online Return
Final date for paper Returns for taxpayers who are unable to submit online due to HMRC unable to accept online Returns
Due date for payment of Final payment for 2014/15 liability
Due date for payment of 1st payment on account for 2015/16 (where more than £3000 payable and greater than 20% of total tax liability for 2014/15)
1 February 2016
Interest starts to run on unpaid tax as at 31 January 2016
£100 Fine imposed where HMRC requested Return for 2014/15 but not submitted. Additional fine of £10 per day for 3 months (total up to £900) starts running at midnight.
28 February 2016
5% Surcharge added on tax unpaid for 2014/15 at this date, interest will still be running.
31 March 2016
Final dale to submit CTSA return for year ended 31 March 2015.