Every business needs
a touch of clarity

Every business needs
a touch of clarity

Every business needs
a touch of clarity

Every business needs
a touch of clarity

 

Tax Calendar 2018/2019

April 2018
5 Last day of the 2017/18 tax year. Also last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and Payment of CT61 tax due for quarter to 31 March 2018
19Deadline for Employers' 2017/18 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2018 or quarter 4 of 2017/18 for small employers. "IR35 Tax" also due
30Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2016/17 self assessment tax return due on 31 January 2018
May 2018
2Last day for car change notifications in the quarter to 5 April - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/5/2018
31Deadline for copies of P60 to be issued to employees for 2017/18
June 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/6/2018
July 2018
5Deadline for PAYE settlement agreement for 2017/18
6 Deadline for 2017/18 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2017/18 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2018 or quarter 1 of 2018/19 for small employers
Class 1A NIC due in respect of the tax year 2017/18
31Second self assessment payment on account due for 2017/18
Second 5% penalty surcharge on any 2016/17 outstanding tax due on 31 January 2018 still unpaid
Deadline for Tax Credits to finalise claims for 2017/18 and renew claims for 2018/19
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2016/17 personal tax returns still not filed
August 2018
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2018
September 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/9/2018
30 Closing date to claim Small Business Rate Relief for 2017/18 in England
October 2018
1Due date for payment of Corporation Tax for the year ended 31 December 2017
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2017/18
14Return and payment of CT61 tax due for quarter to 30 September 2018
19Tax and Class 1B national insurance due on PAYE settlements for 2017/18
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/10/2018 or quarter 2 of 2018/19 for small employers
31 Deadline for 2017/18 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)
November 2018
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2018
December 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2018
30 Deadline for 2017/18 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)
January 2019
1Due date for payment of Corporation Tax for the year ended 31 March 2018
14Return and payment of CT61 tax due for quarter to 31 December 2018
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2019 or quarter 3 of 2018/19 for small employers
31 Deadline for filing 2018 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2017/18
Capital gains tax payment due for 2017/18
First self assessment payment on account due for 2018/19
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2016/17
5% penalty for late payment of tax unpaid for 2016/17 self assessment
February 2019
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2019
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid
March 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2019
31 Last minute tax planning for the 2018/19 tax year. Ensure you use up all exemptions to which you are entitled
April 2019
5 End of 2018/19 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2019
19Deadline for Employers' 2018/19 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2019 or quarter 4 of 2018/19 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2018/19
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2019

 

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