April 6

• Start of the new financial tax year 2015/16
• HMRC will start applying automatic late payment penalties in respect of Real Time Information
  • Penalties will be issued if
    • your Full Payment Submission (FPS) is late
    • you didn’t send the expected number of FPSs
    • you didn’t send an Employer Payment Summary (EPS) when you didn’t pay any employees in a tax month

April 19

• Postal payments for month ended 5 April should reach your HMRC Accounts Office by this date. If you pay late you may have to pay a late payment penalty.
• Receipt of the Contractors Monthly Returns for month ended 5 April for those under the Construction Industry Scheme is due by this date whether submitted electronically or on paper.

April 22

• Electronic payments for month ended 5 April must clear into the HMRC bank account by this date. If you pay late you may have to pay a late payment penalty.

April 30

• Companies House filing date for companies with a year end of 31 July 2014.