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Click Here to download the abacus Tax Calendar pdf booklet for the 2019-20 tax year
▲ January 2020
Date Due | Filing Requirement |
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19th January 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th January 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th January 2020 even if the subcontractors return is a nil return. |
19th January 2020 |
▼ PAYE quarterly payments are due for small employers for the period 6th October 2019 to 5th January 2020 This deadline is relevant to small employers and contractors only. |
31st January 2020 |
▼ 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 This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities. |
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▼ February 2020
Date Due | Filing Requirement |
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1st February 2020 |
▼ Additional penalty for failing to submit your 2017-18 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd February 2020 |
▼ Additional 5% late payment penalty on any 2017-18 outstanding tax which was due for payment on 31st January 2019 and still remains unpaid This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd February 2020 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2020 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th February 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th February 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th February 2020 even if the subcontractors return is a nil return. |
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▼ March 2020
Date Due | Filing Requirement |
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2nd March 2020 |
▼ 5% penalty surcharge on any 2018-19 outstanding tax due on 31st January 2020 still remaining unpaid Anyone who must complete a self-assessment tax return for 2018-19 should make a direct payment to HMRC in regards to the outstanding balance of income tax, class 4 NI and capital gains tax for 2018-19 no later than 31st January 2020. Interest will accrue on all payments made after this date. |
19th March 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th March 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th March 2020 even if the subcontractors return is a nil return. |
31st March 2020 |
▼ Last week for tax planning for the tax year 2019-20 The final deadline of 5th April 2020 is relevant to individuals who have not considered year end tax planning issues.
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▼ April 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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6th April 2020 |
▼ Start of new tax year 2020-21 It is never too early to start your tax planning for the new tax year:-
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19th April 2020 |
▼ 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 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. |
19th April 2020 |
▼ PAYE quarterly payments are due for small employers for the period 6th January 2020 to 5th April 2020 This deadline is relevant to small employers and contractors only. |
19th April 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th April 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th April 2020 even if the subcontractors return is a nil return. |
19th April 2020 |
▼ Deadline for employers' final PAYE return to be submitted online for 2020-21 This is the last day by which your final Full Payment Summary (FPS) for the 2019-20 tax year should be sent to HMRC. It is important to answer the end of year declarations and questions. |
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▼ May 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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1st May 2020 |
▼ Additional daily penalties for failing to submit your 2018-19 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return. The 2018-19 return was due for submission to HMRC by 31st January 2020. Where the return is more than three months late a penalty is charged of £10 for each day, commencing on 1st May 2020 - up to a 90 day maximum of £900. This is in addition to the fixed penalty of £100 which arises if the return is late. |
3rd May 2020 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2020 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th May 2020 |
▼ Employers year end returns for 2019-20 (P14, P35, P38, P38A and CIS36) due for submission This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. |
19th May 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th May 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th May 2020 even if the subcontractors return is a nil return. |
31st May 2020 |
▼ Employees must be provided with their P60 for 2019-20 (certificate of pay and tax deducted) This is relevant to all businesses who have employed staff throughout the year irrespective of whether or not PAYE tax and NI has been deducted from their salary. |
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▼ June 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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19th June 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th June 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th June 2020 even if the subcontractors return is a nil return. |
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▼ July 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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5th July 2020 |
▼ Deadline for reaching a PAYE settlement agreement for 2019-20 This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date. |
6th July 2020 |
▼ Submission of P11D, P9D and P11D(b) for 2018-19 to the Inland Revenue and copies to be issued to the directors and employees concerned This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability. |
6th July 2020 |
▼ Deadline for employers to report share incentives (form 42) for 2019-20 This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2019-20. |
19th July 2020 |
▼ Class 1A NIC for 2019-20 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payment This deadline is relevant for employers who have provided their employees with benefits for 2019-20. These benefits should have been reported by the 6th July 2020 and the amount of Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is 22nd July 2020. |
19th July 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th July 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th July 2020 even if the subcontractors return is a nil return. |
19th July 2020 |
▼ PAYE quarterly payments are due for small employers for the period 6th April 2020 to 5th July 2020 This deadline is relevant to small employers and contractors only. |
31st July 2020 |
▼ Second payment on account for 2019-20 due This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
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▼ August 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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1st August 2020 |
▼ Additional penalty for failing to submit your 2018-19 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd August 2020 |
▼ Second 5% late payment penalty on any 2018-19 outstanding tax due on 31st January 2020 still remaining unpaid The deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd August 2020 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th July 2020 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th August 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th August 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th August 2020 even if the subcontractors return is a nil return. |
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▼ September 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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19th September 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th September 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th September 2020 even if the subcontractors return is a nil return. |
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▼ October 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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5th October 2020 |
▼ Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2019-20 if no tax return has been issued This deadline is relevant to individuals who have not received a self-assessment tax return for the year ended 5th April 2020 but who believe they have received income or capital gains which will result in a tax liability. This deadline is also relevant to individuals who are liable to the High Income Child Benefit Charge. |
19th October 2020 |
▼ PAYE settlement agreement liabilities for 2019-20 due together with Class 1B NIC. Interest runs from this date on late payment This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and NI in respect employees' benefits in kind for the year to 5th April 2020. Where payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2020. |
19th October 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th October 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th October 2020 even if the subcontractors return is a nil return. |
19th October 2020 |
▼ PAYE quarterly payments are due for small employers for the period 6th July 2020 to 5th October 2020 This deadline is relevant to small employers and contractors only. |
31st October 2020 |
▼ Deadline for submission of non-electric (paper) Self-Assessment returns for 2019-20 to HMRC For individuals who are required to file a self-assessment tax return for 2019-20 this deadline by which you can file paper copies of the self-assessment tax return. |
31st October 2020 |
▼ Deadline for submission of 2019-20 self-assessment returns requiring HMRC to compute your tax liability and where the taxpayer wants a balancing payment (below £3,000) collected through their 2020-21 PAYE code Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2021-22. |
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▼ November 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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2nd November 2020 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th October 2020 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th November 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th November 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th November 2020 even if the subcontractors return is a nil return. |
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▼ December 2020 (Dates subject to alteration by future budget)
Date Due | Filing Requirement |
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19th December 2020 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th December 2020 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th December 2020 even if the subcontractors return is a nil return. |
30th December 2020 |
▼ Online filing deadline for submitting 2019-20 self-assessment returns if you require HMRC to collect any underpaid tax by adjusting your 2021-22 tax code Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2021-22. |
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▼ December 2019
Date Due | Filing Requirement |
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19th December 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th December 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th December 2019 even if the subcontractors return is a nil return. |
30th December 2019 |
▼ Online filing deadline for submitting 2018-19 self-assessment returns if you require HMRC to collect any underpaid tax by adjusting your 2020-21 tax code Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2020-21. |
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▼ November 2019
Date Due | Filing Requirement |
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2nd November 2019 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th October 2019 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th November 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th November 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th November 2019 even if the subcontractors return is a nil return. |
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▼ October 2019
Date Due | Filing Requirement |
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5th October 2019 |
▼ 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 This deadline is relevant to individuals who have not received a self-assessment tax return for the year ended 5th April 2019 but who believe they have received income or capital gains which will result in a tax liability. This deadline is also relevant to individuals who are liable to the High Income Child Benefit Charge. |
19th October 2019 |
▼ PAYE settlement agreement liabilities for 2018-19 due together with Class 1B NIC. Interest runs from this date on late payment This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and NI in respect employees' benefits in kind for the year to 5th April 2019. Where payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2019. |
19th October 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th October 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th October 2019 even if the subcontractors return is a nil return. |
19th October 2019 |
▼ PAYE quarterly payments are due for small employers for the period 6th July 2019 to 5th October 2019 This deadline is relevant to small employers and contractors only. |
31st October 2019 |
▼ Deadline for submission of non-electric (paper) Self-Assessment returns for 2018-19 to HMRC For individuals who are required to file a self-assessment tax return for 2018-19 this deadline by which you can file paper copies of the self-assessment tax return. |
31st October 2019 |
▼ Deadline for submission of 2018-19 self-assessment returns requiring HMRC to compute your tax liability and where the taxpayer wants a balancing payment (below £3,000) collected through their 2019-20 PAYE code Any employee who on completion of their self-assessment tax return have an underpayment of tax less than £3,000 may request that HMRC collect any tax outstanding by an adjustment to their tax code for the year 2020-21. |
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▼ September 2019
Date Due | Filing Requirement |
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19th September 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th September 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th September 2019 even if the subcontractors return is a nil return. |
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▼ August 2019
Date Due | Filing Requirement |
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1st August 2019 |
▼ Additional penalty for failing to submit your 2017-18 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd August 2019 |
▼ Second 5% late payment penalty on any 2017-18 outstanding tax due on 31st January 2019 still remaining unpaid The deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd August 2019 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th July 2019 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th August 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th August 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th August 2019 even if the subcontractors return is a nil return. |
▲ Close Back to Top
▼ July 2019
Date Due | Filing Requirement |
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5th July 2019 |
▼ Deadline for reaching a PAYE settlement agreement for 2018-19 This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date. |
6th July 2019 |
▼ Submission of P11D, P9D and P11D(b) for 2017-18 to the Inland Revenue and copies to be issued to the directors and employees concerned This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the employer only class 1A NI liability. |
6th July 2019 |
▼ Deadline for employers to report share incentives (form 42) for 2018-19 This deadline is relevant for companies who have either received a notice to complete a form 42 or who have reportable events for the tax year 2018-19. |
19th July 2019 |
▼ Class 1A NIC for 2018-19 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payment This deadline is relevant for employers who have provided their employees with benefits for 2018-19. These benefits should have been reported by the 6th July 2019 and the amount of Class 1A employer only NI liability due calculated on the form P11D(b). Where payment is made electronically the deadline for receipt of cleared payment is 22nd July 2019. |
19th July 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th July 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th July 2019 even if the subcontractors return is a nil return. |
19th July 2019 |
▼ PAYE quarterly payments are due for small employers for the period 6th April 2019 to 5th July 2019 This deadline is relevant to small employers and contractors only. |
31st July 2019 |
▼ Second payment on account for 2018-19 due This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
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▼ June 2019
Date Due | Filing Requirement |
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19th June 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th June 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th June 2019 even if the subcontractors return is a nil return. |
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▼ May 2019
Date Due | Filing Requirement |
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1st May 2019 |
▼ Additional daily penalties for failing to submit your 2017-18 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return. The 2017-18 return was due for submission to HMRC by 31st January 2019. Where the return is more than three months late a penalty is charged of £10 for each day, commencing on 1st May 2019 - up to a 90 day maximum of £900. This is in addition to the fixed penalty of £100 which arises if the return is late. |
3rd May 2019 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2019 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th May 2019 |
▼ Employers year end returns for 2018-19 (P14, P35, P38, P38A and CIS36) due for submission This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. |
19th May 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th May 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th May 2019 even if the subcontractors return is a nil return. |
31st May 2019 |
▼ Employees must be provided with their P60 for 2018-19 (certificate of pay and tax deducted) This is relevant to all businesses who have employed staff throughout the year irrespective of whether or not PAYE tax and NI has been deducted from their salary. |
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▼ April 2019
Date Due | Filing Requirement |
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6th April 2019 |
▼ Start of new tax year 2019-20 It is never too early to start your tax planning for the new tax year:-
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19th April 2019 |
▼ Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2017-18 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. |
19th April 2019 |
▼ PAYE quarterly payments are due for small employers for the period 6th January 2019 to 5th April 2019 This deadline is relevant to small employers and contractors only. |
19th April 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th April 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th April 2019 even if the subcontractors return is a nil return. |
19th April 2019 |
▼ Deadline for employers' final PAYE return to be submitted online for 2019-20 This is the last day by which your final Full Payment Summary (FPS) for the 2018-19 tax year should be sent to HMRC. It is important to answer the end of year declarations and questions. |
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▼ March 2019
Date Due | Filing Requirement |
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2nd March 2019 |
▼ 5% penalty surcharge on any 2017-18 outstanding tax due on 31st January 2019 still remaining unpaid Anyone who must complete a self-assessment tax return for 2017-18 should make a direct payment to HMRC in regards to the outstanding balance of income tax, class 4 NI and capital gains tax for 2017-18 no later than 31st January 2019. Interest will accrue on all payments made after this date. |
19th March 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th March 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th March 2019 even if the subcontractors return is a nil return. |
31st March 2019 |
▼ Last week for tax planning for the tax year 2018-19 The final deadline of 5th April 2019 is relevant to individuals who have not considered year end tax planning issues.
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▼ February 2019
Date Due | Filing Requirement |
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1st February 2019 |
▼ Additional penalty for failing to submit your 2016-17 self-assessment return This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd February 2019 |
▼ Additional 5% late payment penalty on any 2016-17 outstanding tax which was due for payment on 31st January 2018 and still remains unpaid This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI and any capital gains tax liabilities. |
2nd February 2019 |
▼ Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2018 The deadline is relevant to employers who provide any employees with the use of a company car. Form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. Where one car is merely replaced with another, this does not need to be reported. |
19th February 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th February 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th February 2019 even if the subcontractors return is a nil return. |
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▼ January 2019
Date Due | Filing Requirement |
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19th January 2019 |
▼ PAYE, Student loans and CIS deductions are due for the month to 5th January 2019 This is relevant to all employers who have taken PAYE deductions from their employees' salaries and/or to contractors who have paid subcontractors through the CIS scheme. Both the employers and contractors monthly return must be filed by 19th January 2019 even if the subcontractors return is a nil return. |
19th January 2019 |
▼ PAYE quarterly payments are due for small employers for the period 6th October 2018 to 5th January 2019 This deadline is relevant to small employers and contractors only. |
31st January 2019 |
▼ Deadline for submitting your 2017-18 self-assessment return (£100 automatic penalty if your return is late) and the balance of your 2017-18 liability together with the first payment on account for 2018-19 are also due This deadline is relevant to individuals who need to complete a self-assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities. |
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