Key dates and deadlines - CloudCo Accountants

Key dates and deadlines

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including class 4 national insurance)
31 July 2019Second payment on accountFurther automatic 5% surcharge on any 2017/18 tax outstanding
31 January 20202019/20 first payment on account
1 March 2020Automatic 5% surcharge on any 2018/19 tax outstanding
Capital gains tax payable
31 January 20202018/19 capital gains tax
31 January 20212019/20 capital gains tax
Inheritance tax payable
Six months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Corporation tax payable
Small companies9 months and 1 day after the end of the accounting period
Large companies4 quarterly instalments commencing 6 months and 13 days from the start of the accounting period with the balance 9 months and 1 day after the end of the accounting period
Latest filing/issuing deadlines – 2018/19 PAYE returns
19 May 2019Last return of the 2018/19 tax year under RTI
31 May 2019Issue P60s to employees
6 July 2019P11D and P11D(b) – also issue copies to employees
19 July 2019Class 1A national insurance for 2018/19 due on relevant benefits
2018/19 tax return
31 October 2019Last paper filing date
30 December 2019Last date for filing if tax owing is to be coded out in 2020/21
31 January 2020Last online filing date


2019 and beyond

From April 2019, groups of companies or individual companies with profits in excess of £20 million in an accounting period have to pay four quarterly payments in months 3,6,9 and 12 in the accounting period, which is four months earlier than was previously the case.

This new regime applies to accounting periods beginning on or after 1 April 2019. Payments start at two months and 13 days after the beginning of the accounting period and follow every three months thereafter.

CloudCo Accountancy Group

CloudCo Group is a Chartered Management Accountancy Firm offering premium accounting services to a range of businesses and individuals from their office in Milton Keynes.

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