Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th January 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th January 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2020.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th January 2020 the return should reach HMRC by 19th January 2020. The quarterly payment should also reach HMRC by 19th January 2020. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2020. Penalties may apply if payment is made late.
31^st 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. There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund. The balance of any outstanding income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2019 is due for payment by 31st January 2020. Where the payment is made late interest will be charged. The first payment on account for 2019-20 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge is also due for payment by 31st January 2020.

Date Due

Filing Requirement

19^th January 2020

▼ PAYE, Student loans and CIS deductions are due for the month to 5th January 2020

19^th January 2020

▼ PAYE quarterly payments are due for small employers for the period 6th October 2019 to 5th January 2020

31^st 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

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▼ February 2020

Date Due	Filing Requirement
1^st 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. If your 2017-18 self-assessment return is still outstanding further penalties are now due. This return was due for submission to HMRC by 31st January 2019. Where the return is more than 12 months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher. In serious cases you may be asked to pay up to 100% of the tax due instead.
2^nd 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. The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2018 was due for payment by 31st January 2019. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th February 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th February 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd February 2020.

▼ March 2020

Date Due	Filing Requirement
2^nd 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. If the balance outstanding has not been paid by 1st March 2020 a further surcharge of 5% of the total amount outstanding will be added along with the accruing interest.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th March 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th March 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd March 2020.
31^st 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. Some of these issues are:- Utilising your annual capital gains tax exemption Utilising your annual inheritance tax exemption for gifts Utilising your annual Individual Savings Account investment limit Making additional pension contributions for 2019-20.

▼ April 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
6^th April 2020	▼ Start of new tax year 2020-21 It is never too early to start your tax planning for the new tax year:- Is your business in the right legal structure to optimise your tax position? What should your pension contributions be each month? Do you need to reduce your salary and pay more dividends?
19^th 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.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th April 2020 the return should reach HMRC by 19th April 2020. The quarterly payment should also reach HMRC by 19th April 2020. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2020. Penalties may apply if payment is made late.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th April 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th April 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2020.
19^th 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. You will not be able to file an FPS relating to 2019-20 after 19th April 2020. If you need to make an amendment or correction to the details reported on a 2019-20 FPS you will need to submit an Earlier Year Update (EYU).

▼ May 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
1^st 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.
3^rd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th May 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th May 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd May 2020.
31^st 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. All employers must provide each of their employees with a P60 for 2019-20 by 31st May 2020. A P60 must be raised and sent to everyone who has worked for the business during the 2019-20 tax year even if they are no longer employees.

▼ June 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th June 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th June 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd June 2020.

▼ July 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
5^th 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.
6^th 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.
6^th 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.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th July 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th July 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2020.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th July 2020 the return should reach HMRC by 19th July 2020. The quarterly payment should also reach HMRC by 19th July 2020. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2020. Penalties may apply if payment is made late.
31^st 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. The second payment on account is due for payment by 31st July 2020.

▼ August 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
1^st 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. The 2018-19 return was due for submission to HMRC by 31st January 2020. Where the return is more than six months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher.
2^nd 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. The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2019 was due for payment by 31st January 2020. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th August 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th August 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd August 2020.

▼ September 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th September 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th September 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd September 2020.

▼ October 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
5^th 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. Individuals must notify HMRC of their liability so that a self-assessment return can be issued in good time for the submission deadline of 31st January 2021.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th October 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th October 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2020.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th October 2020 the return should reach HMRC by 19th October 2020. The quarterly payment should also reach HMRC by 19th October 2020. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2020. Penalties may apply if payment is made late.
31^st 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. Anyone who files their self-assessment tax return after this date must file their return electronically.
31^st 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. The deadline for this request is 31st October 2020 if you wish to submit a paper self-assessment tax return to HMRC. Please note that where your return is submitted online then the filing deadline for coding out is 30th December 2020.

▼ November 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th November 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th November 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd November 2020.

▼ December 2020 (Dates subject to alteration by future budget)

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th December 2020. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th December 2020. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd December 2020.
30^th 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. The deadline for this request is 30th December 2020 if you wish to submit an online self-assessment tax return to HMRC.

Previous Twelve months

▼ December 2019

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th December 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th December 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd December 2019.
30^th 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. The deadline for this request is 30th December 2019 if you wish to submit an online self-assessment tax return to HMRC.

▼ November 2019

Date Due	Filing Requirement
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th November 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th November 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd November 2019.

▼ October 2019

Date Due	Filing Requirement
5^th 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. Individuals must notify HMRC of their liability so that a self-assessment return can be issued in good time for the submission deadline of 31st January 2020.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th October 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th October 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2019.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th October 2019 the return should reach HMRC by 19th October 2019. The quarterly payment should also reach HMRC by 19th October 2019. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd October 2019. Penalties may apply if payment is made late.
31^st 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. Anyone who files their self-assessment tax return after this date must file their return electronically.
31^st 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. The deadline for this request is 31st October 2019 if you wish to submit a paper self-assessment tax return to HMRC. Please note that where your return is submitted online then the filing deadline for coding out is 30th December 2019.

▼ September 2019

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th September 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th September 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd September 2019.

▼ August 2019

Date Due	Filing Requirement
1^st 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. The 2017-18 return was due for submission to HMRC by 31st January 2019. Where the return is more than six months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher.
2^nd 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. The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2018 was due for payment by 31st January 2019. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th August 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th August 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd August 2019.

▼ July 2019

Date Due	Filing Requirement
5^th 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.
6^th 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.
6^th 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.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th July 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th July 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2019.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th July 2019 the return should reach HMRC by 19th July 2019. The quarterly payment should also reach HMRC by 19th July 2019. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd July 2019. Penalties may apply if payment is made late.
31^st 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. The second payment on account is due for payment by 31st July 2019.

▼ June 2019

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th June 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th June 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd June 2019.

▼ May 2019

Date Due	Filing Requirement
1^st 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.
3^rd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th May 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th May 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd May 2019.
31^st 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. All employers must provide each of their employees with a P60 for 2018-19 by 31st May 2019. A P60 must be raised and sent to everyone who has worked for the business during the 2018-19 tax year even if they are no longer employees.

▼ April 2019

Date Due	Filing Requirement
6^th April 2019	▼ Start of new tax year 2019-20 It is never too early to start your tax planning for the new tax year:- Is your business in the right legal structure to optimise your tax position? What should your pension contributions be each month? Do you need to reduce your salary and pay more dividends?
19^th 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.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th April 2019 the return should reach HMRC by 19th April 2019. The quarterly payment should also reach HMRC by 19th April 2019. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2019. Penalties may apply if payment is made late.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th April 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th April 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd April 2019.
19^th 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. You will not be able to file an FPS relating to 2018-19 after 19th April 2019. If you need to make an amendment or correction to the details reported on a 2018-19 FPS you will need to submit an Earlier Year Update (EYU).

▼ March 2019

Date Due	Filing Requirement
2^nd 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. If the balance outstanding has not been paid by 1st March 2019 a further surcharge of 5% of the total amount outstanding will be added along with the accruing interest.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th March 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th March 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd March 2019.
31^st 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. Some of these issues are:- Utilising your annual capital gains tax exemption Utilising your annual inheritance tax exemption for gifts Utilising your annual Individual Savings Account investment limit Making additional pension contributions for 2018-19.

▼ February 2019

Date Due	Filing Requirement
1^st 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. If your 2016-17 self-assessment return is still outstanding further penalties are now due. This return was due for submission to HMRC by 31st January 2018. Where the return is more than 12 months late a further penalty is charged of £300 or 5% of the tax outstanding, whichever is the higher. In serious cases you may be asked to pay up to 100% of the tax due instead.
2^nd 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. The balance of any outstanding income tax, Class 4 NI and capital gains tax for the year ended 5th April 2017 was due for payment by 31st January 2018. Where any of the liability is still outstanding a 5% late payment penalty will be added to the outstanding liability. Interest is also charged on any late payments.
2^nd 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. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in their benefit in kind. This helps to avoid under or over payment of tax.
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th February 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th February 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd February 2019.

▼ January 2019

Date Due	Filing Requirement
19^th 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. Deductions of PAYE and NI and Student loans must be paid to HMRC by 19th January 2019. Similarly any tax deducted by contractors through the CIS scheme must also be paid to HMRC by 19th January 2019. If the employer or contractor has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2019.
19^th 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. A small employer is defined as an employer whose employee deductions of PAYE, NI and student loans are less than £1,500 per month. Small employers can submit returns to HMRC on a quarterly basis. For the quarter ended 5th January 2019 the return should reach HMRC by 19th January 2019. The quarterly payment should also reach HMRC by 19th January 2019. If the employer has opted to make payments electronically the deadline for payment to HMRC is extended to 22nd January 2019. Penalties may apply if payment is made late.
31^st 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. There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund. The balance of any outstanding income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2018 is due for payment by 31st January 2019. Where the payment is made late interest will be charged. The first payment on account for 2018-19 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge is also due for payment by 31st January 2019.

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