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TAX FACT SHEETS

Key Dates
(Self Assesment, PAYE and CIS)


January

1 January – Due date for payment of Corporation Tax for period ended 31 March 2019.

7 January – Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2019.

14 January – Income tax due date for CT61 period to 31 December 2019.

19 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2019. Deadline for postal payments remittance of PAYE, NICs and online CIS return for month ended 5 January 2019 to HMRC.

22 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2019. Deadline for electronic remittance of PAYE and NICs to HMRC.

31 January – Deadline for filing Self-Assessment Tax Returns for tax year ended 5 April 2019 and 2018/19 Capital Gains Tax.

31 January – Balancing payment of tax due for 2018-19 and first Payment on Account for Income Tax for 2019/20

31 January – The date of the UK’s withdrawal from the EU.

February

1 February – Due date for payment of Corporation Tax for period ended 30 April 2019.

2 February – Deadline for submitting P46 (Car) for quarter ending 5 January 2020.

7 February – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2019.

19 February – Deadline for postal payments remittance of PAYE, NICs and online return for CIS to HMRC.

22 February – Deadline for electronic remittance of PAYE and NICs to HMRC.

March

1 March – New Advisory Fuel Rates (AFR) applies for company car users.

11 March – Chancellor to deliver annual Budget.

19 March – Deadline for postal payments remittance of PAYE, NICs and online return for CIS to HMRC.

22 March – Deadline for electronic remittance of PAYE and NICs to HMRC.

31 March – End of the soft landing period for MTD.

April

1 April – Introduction of shared occupancy test for letting relief

1 April – Principle Private Residence (PPR) relief final exemption period reduced to nine months.

5 April – Last day of the tax year and deadline for claiming tax refunds.

6 April – First day of the new tax year.

6 April – Date of introduction of new IR35 rules for the private sector.

6 April – Date of introduction of Good Work Plan rules.

6 April – National Living and Minimum Wage increases (full figures can be found here: https://www.gov.uk/national-minimum-wage-rates)

May

7 May – VAT returns and payments due for Accounting Quarter period ending 31 March.

22 May – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 May – P60s to be given to all employees.

June

1 June 2019 – New Advisory Fuel Rates (AFR) applies for company car users.

7 June – VAT returns and payments due for Accounting Quarter period ending 30 April if filed online.

19 June – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 June – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

5 July – Deadline for PAYE Settlement Agreement (PSA) for 2019/20.

July

6 July – Deadline for filing forms P11D, P11D(b) for previous tax year and giving copies to employees.

6 July – Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

19 July – Quarterly payment PAYE remittance due. Class 1A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5 April 2020.

22 July – Final date for electronic payments to be cleared in HMRC's bank account for any outstanding Class 1A NICs for the tax year ending 5 April 2020.

22 July – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 July – 2nd Payment on Account for 2019/20 due to HMRC.

August

19 August – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 August – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

September

1 September – New Advisory Fuel Rates (AFR) applies for company car users.

19 September – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 September – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

October

1 October – Introduction of postponed VAT reverse charge for construction.

1 October – Corporation tax payment for companies with 31 Dec 2019 year end (where payments not required by quarterly instalments).

5 October – Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2019/20.

7 October – Filing deadline for VAT Return period ended 31 August  and usual date HMRC should receive cleared payment by.

14 October – Corporation tax second quarterly instalment payment for accounting periods ending 31 December.

18 October – PAYE cheque payments for month ended 5 Oct should reach HMRC by this date (22 Oct for electronic payments).

19 October – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for month ended 5 October.

22 October – Deadline for electronic remittance of PAYE and NICs to HMRC.

31 October – Deadline for filing Paper Income Tax Return with HMRC Deadline for submitting tax return if you want HMRC to calculate your tax liability.

31 October – Expected date of Brexit (this may be subject to change).

November

2 November – Forms P46(Car) for quarter ended 5 Oct (where benefits not payrolled) to reach HMRC. 

5 November – Employment intermediary’s quarterly report (6 Jul to 5 Oct) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances).

7 November – Filing deadline for VAT Return period ended 30 September 2020 and usual date HMRC should receive cleared payment by.

19 November – Deadline for postal payments remittance of PAYE, NICs and online Construction Industry Scheme (CIS) return for the month ended 5 November.

22 November – Deadline for electronic remittance of PAYE and NICs to HMRC.

December

1 December – New Advisory Fuel Rates (AFR) applies for company car users.

7 December – Filing deadline for VAT Return period ended 31 October 2020 and usual date HMRC should receive cleared payment by.

14 December – Corporation tax third quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 Apr 2020.

19 December – Deadline for postal payments remittance of PAYE, NICs and Online Construction Industry Scheme (CIS) return for month ended 5 December.

22 December – Deadline for electronic remittance of PAYE and NICs to HMRC.

30 December – Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.

31 December – Corporation tax returns for accounting periods ended 31 Dec 2020.

31st December – If your company year-end date is 31st March, this is the deadline to submit company accounts for 2019 with Companies House.

31 December – The date by which the UK must have reached a trade deal with the EU under current Government plans.

January 2021

19 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2020. Deadline for postal payments remittance of PAYE, NICs and online CIS return for month ended 5 January 2020 to HMRC.

22 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2020. Deadline for electronic remittance of PAYE and NICs to HMRC.

31 January – Deadline for paying Self-Assessment balancing payment and capital gains Tax for tax year ended 5 April 2019. Deadline for first payment on Self-Assessment account for 2020/21.

31 January – Final online deadline for Self-Assessment tax return.


 

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