Tax calendar

March 2019

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2017/18 outstanding tax which was due on 31 January 2019 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2019.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2018.

Last minute planning for tax year 2018/19 - please contact us for advice.

April 2019

1st

Making Tax Digital for VAT set to take effect.

5^th

Last day of 2018/19 tax year.

Deadline for 2018/19 ISA investments and pension contributions.

Last day to make disposals using the 2018/19 CGT exemption.

14^th

Due date for income tax for the CT61 period to 31 March 2019.

19^th

Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2018/19 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

PAYE quarterly payments are due for small employers for the pay periods 6 January 2019 to 5 April 2019.

PAYE, Student loan and CIS deductions are due for the month to 5 April 2019.

Deadline for employers' final PAYE return to be submitted online for 2018/19.

May 2019

3^rd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2019.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 May 2019.

31^st

Deadline for forms P60 for 2018/19 to be issued to employees.

June 2019

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 June 2019.

30^th

End of CT61 quarterly period.

July 2019

5^th

Deadline for reaching a PAYE Settlement Agreement for 2018/19.

6^th

Deadline for forms P11D and P11D(b) for 2018/19 to be submitted to HMRC and copies to be issued to employees concerned.

Deadline for employers to report share incentives for 2018/19.

14^th

Due date for income tax for the CT61 period to 30 June 2019.

19^th

Class 1A NICs due for 2018/19.

PAYE, Student loan and CIS deductions due for the month to 5 July 2019.

PAYE quarterly payments are due for small employers for the pay periods 6 April 2019 to 5 July 2019.

31^st

Second payment on account 2018/19 due.

August 2019

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2019.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 August 2019.

September 2019

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 September 2019.

30^th

End of CT61 quarterly period.

October 2019

1^st

Due date for payment of Corporation Tax for period ended 31 December 2018.

5^th

Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2018/19 if no tax return has been issued.

14^th

Due date for income tax for the CT61 quarter to 30 September 2019.

19^th

Tax and NICs due under a 2018/19 PAYE Settlement Agreement.

PAYE, Student loan and CIS deductions are due for the month to 5 October 2019.

PAYE quarterly payments are due for small employers for the pay periods 6 July 2019 to 5 October 2019.

31^st

Deadline for submitting ‘paper’ 2018/19 self assessment returns.

November 2019

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2019.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 November 2019.

December 2019

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 December 2019.

30^th

Online filing deadline for submitting 2018/19 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2020/21 tax code.

31^st

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 December 2018.

January 2020

1^st

Due date for payment of corporation tax for period ended 31 March 2019.

14^th

Due date for income tax for the CT61 quarter to 31 December 2019.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 January 2020.

PAYE quarterly payments are due for small employers for the pay periods 6 October 2019 to 5 January 2020.

31^st

Deadline for submitting your 2018/19 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2018/19 liability together with the first payment on account for 2019/20 are also due.

Capital gains tax payment for 2018/19.

Balancing payment – 2018/19 income tax and Class 4 NICs. Class 2 NICs also due.

February 2020

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2020.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 February 2020.

March 2020

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2018/19 outstanding tax which was due on 31 January 2020 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2020.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2019.

Last minute planning for tax year 2019/20 - please contact us for advice.