What tax returns and claims are due before the end of the tax year?

The following is a list of key deadlines for SMEs and their owners: to-do by 5 April 2017.

Topic Details: deadlines to 5 April 2017  
Self employed NICs

Last chance to make good deficiencies in your NI record at the £2.80 rate before Voluntary Class 3 Contributions increase to £14.10 per week, see Self-employed, check your NI record.




Deadline for employees to make good any non-payroll benefits that can be taxable as earnings for NICs.

Deadline for employers to apply for authorisation from HMRC they want to voluntarily payroll benefits for 2017/18

Deadline for paying someone in the 2016/17 tax year.

Time to calculate your IR35 deemed payment. Tax and NICs paid by 19 April (22 April if paid electronically).

31 March 2017: Last ever date for submission to HMRC Share and Asset Valuation for an employment income post transaction valuation check or PAYE health check.

See Employer's Wat's On April 2017

Private client

Deadline for receipt by your pension scheme of a pension contribution.

Last date to make a gift aid donation, or transfer into an ISA

Marriage allowance: deadline for going back to 2015/16

See Tax Planning for the 2016/17 year end checklist.

Property landlords

Declaration on Form 17: you actually have 60 days to notify a change in beneficial interest in a property ahead of the new restrictions in mortgage interest relief.

See Joint Property Elections

Company owners

Last date to declare and pay a dividend for the 2016/17 tax year, see Dividend Index

Company pension contributions: must have cleared the bank before the end of the accounting period end.

Non-UK domiciled individuals

 The deemed domicile regime commences on 6 April 2017: deadline to transfer offshore assets into an excluded property trust

Annual Tax Charge on Enveloped Dwellings

1 April 2017 a new valuation for Annual Tax Charge on Enveloped Dwellings (ATED) is required if you owned the property on or before 1 April 2012. 

Deadline of 30 April for the ATED return and payment due for 2017/18 

Employment Related Securities


Deadline for operating PAYE and NIC on any securities that are readily convertible assets.

New schemes are notifed in real time. What is notifyable/reportable? Any gift/sale of restricted securities to an employee or director.

Filing deadline for Employment Related Securities returns for all open schemes is 6 July. Nil returns required if there are no notifiable events. 

Don't forget to notify grant of EMI options within 92 days.


 Tax scheme users  

The new legislation for Serial Tax Avoiders: defeats on or after 6 April 2017 will be ignored if:

  • The person entered into the tax avoidance scheme before 15 September 2016, and
  • Before 6 April 2017 the person either makes a full disclosure to HMRC or gives HMRC notice of their firm intention to make a full disclosure and does so within a time limit set by HMRC.
  • A warning notice which is given to a taxpayer in respect of schemes entered into before 15 September 2016 will be ignored for naming, restriction of relief and penalty purposes.


Further useful guides for you:

Topical tax for 2017/18

Tax efficient extraction of profits: toolkit (2017/18)
NEW: company toolkit designed to help directors decide how to plan salary, benefits, expenses and dividends. 

Directors: tax planning toolkit for 2017/18
NEW: covers key essentials for directors to plan their affairs for the next year.  

Starting in business: start here
UPDATE: what advice do you give a start up in 2017?

Sole Trader v. Limited Company: tax savings (2017/18 on)
NEW: what is the optimum trading vehicle following the Spring Budget announcements? What's new for sole traders? What's new for companies? What's new for company owners?

The Finance Bill 2017 tax update and rolling planner
UPDATE: Our unique tracker new legislation and consultations across all the taxes relevant to SMEs.

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