Tax filing deadlines: October 2018 to May 2019

Here are the key HMRC filing deadlines from October 2018 to May 2019 including paper submissions of personal tax returns, corporation tax payment deadline for companies with 31 Dec 2017 year ends and Form P46(Car) filing date.

2018

October

14 – Corporation tax second quarterly instalment payment for accounting periods ending 31 Dec 2018

19 – PAYE cheque payments for month ended 5 October to reach HMRC (22 Oct for electronic payments)

19 – File online CIS return for month ended 5 October

31 – Paper submission of personal tax returns for 2017/18 if HMRC is to calculate liability (unless notice issued by HMRC after 31 Jul 2018, in which case deadline is three months after date of issue of notice)

November

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

5 – 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)

17 – PAYE cheque payments for month ended 5 Nov to reach HMRC (22 Nov for electronic payments)

19 – File online CIS return for month ended 5 Nov

December

19 – PAYE cheque payments for month ended 5 Dec to reach HMRC (22 Dec for electronic payments)

19 – Online CIS return for month ended 5 Dec

30 – Online submission of personal tax returns for 2017/18 where taxpayer wishes to settle outstanding underpayments of tax of less than £3,000 as deductions through PAYE

31 – Corporation tax returns for accounting periods ended 31 Dec 2017

2019

January

1 – Proposed deadline for companies tax resident in offshore centres (including Jersey, Guernsey and Isle of Man) to meet new substance requirements

14 – Corporation tax third quarterly instalment payment for accounting periods ended 31 Dec 2018

19 – PAYE cheque payments for month ended 5 Jan to reach HMRC (22 Jan for electronic payments)

19 – Online CIS return for month ended 5 Jan

31 – File online personal tax self-assessment returns for 2017/18 to avoid a possible late filing penalty and extension of enquiry window

31 – Amended personal tax self-assessment returns for 2017/18

31 – Paying personal self-assessment balancing payment and any capital gains tax for 2017/18 and first payment on account for 2018/19

31 – Trusts and estates with a tax liability in 2017/18 to register with HMRC’s Trusts Registration Service (if not previously registered)

31 – Pension schemes that are not registered on Manage and Register Pension Schemes or Pension Schemes Online, and are set up as express trusts and incurred a UK tax liability in 2017/18, to register with HMRC’s Trusts Registration Service

February

2 – Forms P46(Car) for quarter ended 5 Jany to reach HMRC

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

19 – PAYE cheque payments for month ended 5 Feb to reach HMRC (22 Feb for electronic payments)

19– CIS return for month ended 5 Feb

March

1 – Payment of any outstanding income and CGT in respect of personal tax returns for 2017/18 to avoid 5% surcharge (last date to avoid surcharge is 30 days after 31 Jan)

19 – CIS return for month ended 5 Mar

19 – PAYE cheque payments for month ended 5 Mar to HMRC (22 Mar for electronic payments)

31 – End of corporation tax financial year

April

1 – Commencement date for Making Tax Digital for VAT

4 – Gender pay gap report publishing deadline for businesses and charities for year ended 5 April 2018

5 – Last day of 2018/19 tax year and deadline for various tax claims and elections as well as use of CGT annual allowances and annual limit for pension contributions

5 – Last date to register to payroll benefits in kind for 2019/20

5 – Forms P46(Car) (electronic form) for quarter ended 5 Apr to reach HMRC

5 – Deadline for individuals to settle (or agree plan with HMRC to settle) outstanding disguised remuneration loans that will otherwise be subject to a tax charge

6 – Revaluation date for UK property assets of non-UK residents becoming chargeable to extended UK CGT charge

14 – Corporation tax fourth quarterly instalment payment for accounting periods ended 31 Dec 2018

19 – Online CIS return for month ended 5 April

19 – PAYE cheque payments for month ended 5 Apr to HMRC (22 Apr for electronic payments). Payment of any other outstanding PAYE and NIC liabilities for 2018/19

30 – Returns for properties within scope of annual tax on enveloped dwellings (ATED) on 1 Apr 2019, and for paying any tax due for 2019/20

30 – IHT due on lifetime transfers between 6 Apr and 30 Sep 2018

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