Contents show
Details of compliance and regulatory deadlines.
14 May 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
19 May 2019
- Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from April 2019. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 May 2019
- EC sales list
Deadline for online monthly or quarterly return filing. - Intrastat
Due date for payment of supplementary declarations for April 2019.
22 May 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 May 2019
- P60 deadline
Deadline for issuing P60s to employees for 2017/18. - Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2018 to be submitted to HMRC.
01 Jun 2019
- Advisory fuel rates
New fuel rates come into force. - Corporation tax payment
Corporation tax payment due for year end 31 August 2018, for those companies not liable to pay their liability by instalments.
07 Jun 2019
- VAT return
Due date for April VAT returns unless exempted.
14 Jun 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
21 Jun 2019
- EC sales list
Deadline for online monthly or quarterly return filing. - Intrastat
Due date for payment of supplementary declarations for May 2019.
22 Jun 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Jun 2019
- Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 2018 to be submitted to HMRC. - CT61
End of CT61 quarterly period.
01 Jul 2019
- Corporation tax payment
Corporation tax payment due for year end 30 September 2018, for those companies not liable to pay their liability by instalments.
06 Jul 2019
- PAYE settlement agreements
Final date for agreeing any PAYE settlement agreements for 2018/19.
07 Jul 2019
- VAT return
Due date for May VAT returns unless exempted.
14 Jul 2019
- EC sales list
Deadline for paper monthly or quarterly return filing. - CT61 payment
Due date for income tax for the CT61 quarter to 30 June 2019.
19 Jul 2019
- Quarterly postal PAYE/class 1 NICs payment
Q1 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month. - NICs postal payments for 2017/18
Deadline for postal payments to reach HMRC for any outstanding class 1A NICs for the tax year ending 5 April 2018. - Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from June 2019.
21 Jul 2019
- Intrastat
Due date for payment of supplementary declarations for June 2019. - EC sales list
Deadline for online monthly or quarterly return filing.
22 Jul 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. - Quarterly electronic PAYE/class 1 NICs payment
Q1 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge. - NICs electronic payments for 2017/18
Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2018.
31 Jul 2019
- Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 2018 to be submitted to HMRC. - Deadline for self-assessment (payment on account)
Deadline for second payment on account for tax year ended 5 April 2018.
01 Aug 2019
- Corporation tax payment
Corporation tax payment due for year end 31 October 2018, for those companies not liable to pay their liability by instalments.
07 Aug 2019
- VAT return
Due date for June VAT returns unless exempted.
14 Aug 2019
EC sales list
Deadline for paper monthly or quarterly return filing.
19 Aug 2019
- CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
06 Jul 2019
- PAYE settlement agreements
Final date for agreeing any PAYE settlement agreements for 2018/19.
07 Jul 2019
- VAT return
Due date for May VAT returns unless exempted.
14 Jul 2019
- EC sales list
Deadline for paper monthly or quarterly return filing. - CT61 payment
Due date for income tax for the CT61 quarter to 30 June 2019.
19 Jul 2019
- Quarterly postal PAYE/class 1 NICs payment
Q1 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month. - NICs postal payments for 2017/18
Deadline for postal payments to reach HMRC for any outstanding class 1A NICs for the tax year ending 5 April 2018. - Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from June 2019.
21 Jul 2019
- Intrastat
Due date for payment of supplementary declarations for June 2019. - EC sales list
Deadline for online monthly or quarterly return filing.
22 Jul 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. - Quarterly electronic PAYE/class 1 NICs payment|
Q1 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge. - NICs electronic payments for 2017/18
Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2018.
31 Jul 2019
- Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 2018 to be submitted to HMRC. - Deadline for self-assessment (payment on account)
Deadline for second payment on account for tax year ended 5 April 2018.
01 Aug 2019
- Corporation tax payment
Corporation tax payment due for year end 31 October 2018, for those companies not liable to pay their liability by instalments.
07 Aug 2019
- VAT return
Due date for June VAT returns unless exempted.
14 Aug 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
19 Aug 2019
- CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
19 Aug 2019
- Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from July 2019.
21 Aug 2019
- Intrastat
Due date for payment of supplementary declarations for July 2019. - EC sales list
Deadline for online monthly or quarterly return filing.
22 Aug 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Aug 2019
- Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 August 2018 to be submitted to HMRC. - Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
01 Sep 2019
- Advisory fuel rates
New fuel rates come into force. - Corporation tax payment
Corporation tax payment due for year end 30 November 2018, for those companies not liable to pay their liability by instalments.
07 Sep 2019
- VAT return
Due date for July VAT returns unless exempted.
14 Sep 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
19 Sep 2019
- CIS return date
Construction Industry Scheme: monthly return due for period up to 5th of previous month. - Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from August 2019.
21 Sep 2019
- Intrastat
Due date for payment of supplementary declarations for August 2019. - EC sales list
Deadline for online monthly or quarterly return filing.
22 Sep 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Sep 2019
- CT61
End of CT61 quarterly period. - Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 2018 to be submitted to HMRC.
01 Oct 2019
- Corporation tax payment
Corporation tax payment due for year end 31 December 2018, for those companies not liable to pay their liability by instalments.
05 Oct 2019
- Income tax and capital gains
Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.
07 Oct 2019
- VAT return
Due date for August VAT returns unless exempted.
14 Oct 2019
- EC sales list
Deadline for paper monthly or quarterly return filing. - CT61 payment
Due date for income tax for the CT61 quarter to 30 September 2019.
19 Oct 2019
- Quarterly postal PAYE/class 1 NICs payment
Q2 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge. - Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from September 2019. - Postal PAYE settlements
Tax and class 1B national insurance contributions due on PAYE settlements for 2017/18. If paying by cheque this must be with HMRC by today. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Oct 2019
- EC sales list
Deadline for online monthly or quarterly return filing. - Intrastat
Due date for payment of supplementary declarations for September 2019.
22 Oct 2019
- Electronic PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post). - Quarterly electronic PAYE/NIC payment
Q2 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge. - Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Oct 2019
- Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 2018 to be submitted to HMRC. - Paper deadline for self-assessment
Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2018.
01 Nov 2019
- Corporation tax payment
Corporation tax payment due for year end 31 January 2019, for those companies not liable to pay their liability by instalments.
07 Nov 2019
- VAT return
Due date for September VAT returns unless exempted.
14 Nov 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
19 Nov 2019
- Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from October 2019. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Nov 2019
- Intrastat
Due date for payment of supplementary declarations for October 2019. - EC sales list|Deadline for online monthly or quarterly return filing.
22 Nov 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment|
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Nov 2019
- Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 November 2018 to be submitted to HMRC.
01 Dec 2019
- Corporation tax payment
Corporation tax payment due for year end 28 February 2019, for those companies not liable to pay their liability by instalments. - Advisory fuel rates
New fuel rates come into force. - VAT return
Due date for October VAT returns, unless exempted.
14 Dec 2019
- EC sales list
Deadline for paper monthly or quarterly return filing.
19 Dec 2019
- Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from November 2019. - CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Dec 2019
- Intrastat
Due date for payment of supplementary declarations for November 2019. - EC sales list
Deadline for online monthly or quarterly return filing.
22 Dec 2019
- Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Dec 2019
- Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 Dec 2019
- CT61
End of CT61 quarterly period. - Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends. - Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2018 to be submitted to HMRC.
06 Apr 2020
- Residence nil-rate band
Residence nil-rate band increases from £150,000 to £175,000. - Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.