Tax Calendar

A list of upcoming dates which may have an important impact on your business or personal tax.

Important Tax Dates 2018/19

January 2018

19th January

  • PAYE, Student loans and CIS deductions are due for the month to 5th January 2018
  • PAYE, Student loans and CIS deductions are due for the month to 5th January 2018

31st January

  • Deadline for submitting your 2016-17 self-assessment return (£100 automatic penalty if your return is late) and the balance of your 2016-17 liability together with the first payment on account for 2017-18 are also due

February 2018

1st February 2019

  • Additional penalty for failing to submit your 2015-16 self-assessment return

2nd February 2019

  • Additional 5% late payment penalty on any 2015-16 outstanding tax which was due for payment on 31st January 2017 and still remains unpaid
  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2018
  • PAYE, Student loans and CIS deductions are due for the month to 5th February 2018
  • Deadline for employers’ final PAYE return to be submitted online for 2017-18

March 2018

2nd March

  • 5% penalty surcharge on any 2017-18 outstanding tax due on 31st January 2018 still remaining unpaid

19th March

  • PAYE, Student loans and CIS deductions are due for the month to 5th March 2018
  • Last week for tax planning for the tax year 2018-19

April 2018

6th April

  • Start of new tax year 2018-19

19th April

  • 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
  • PAYE quarterly payments are due for small employers for the period 6th January 2018 to 5th April 2018
  • PAYE, Student loans and CIS deductions are due for the month to 5th April 2018
  • Deadline for employers’ final PAYE return to be submitted online for 2017-18

May 2018

1st May 2019

  • Additional daily penalties for failing to submit your 2016-17 self-assessment return

3rd May 2019

  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2018

19th May 2019

  • Employers year end returns for 2017-18 (P14, P35, P38, P38A and CIS36) due for submission
  • PAYE, Student loans and CIS deductions are due for the month to 5th May 2018

25th May 2019

  • General Data Protection Regulation (GDPR) – The new regulations come into force today

 

June 2018

19th June

  • PAYE, Student loans and CIS deductions are due for the month to 5th June 2018

July 2018

5th July

  • Deadline for reaching a PAYE settlement agreement for 2017-18

6th July

  • 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
  • Deadline for employers to report share incentives (form 42) for 2017-18

19th July

  • Class 1A NIC for 2017-18 on most benefits in kind provided to employees must be paid. Interest runs from this date on late payment
  • PAYE, Student loans and CIS deductions are due for the month to 5th July 2018
  • PAYE quarterly payments are due for small employers for the period 6th April 2018 to 5th July 2018

31st July

  • Second payment on account for 2017-18 due

 

August 2018

1st August

  • Additional penalty for failing to submit your 2016-17 self-assessment return

2nd August

  • Second 5% late payment penalty on any 2016-17 outstanding tax due on 31st January 2018 still remaining unpaid
  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th July 2018

19th August

  • PAYE, Student loans and CIS deductions are due for the month to 5th August 2018

September 2018

19th September

  • PAYE, Student loans and CIS deductions are due for the month to 5th September 2018

October 2018

5th October

  • Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2017-18 if no tax return has been issued

19th October

  • PAYE settlement agreement liabilities for 2017-18 due together with Class 1B NIC. Interest runs from this date on late payment
  • PAYE, Student loans and CIS deductions are due for the month to 5th October 2018
  • PAYE quarterly payments are due for small employers for the period 6th July 2018 to 5th October 2018

31st October

  • Deadline for submission of non-electric (paper) Self-Assessment returns for 2017-18 to HMRC
  • Deadline for submission of 2017-18 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

November 2018

2nd November

  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th October 2018

19th November

  • PAYE, Student loans and CIS deductions are due for the month to 5th November 2018

December 2018

19th December

  • PAYE, Student loans and CIS deductions are due for the month to 5th December 2018

30th December

  • Online filing deadline for submitting 2017-18 self-assessment returns if you require HMRC to collect any underpaid tax by adjusting your 2019-20 tax code

January 2019

19th January 

  • PAYE, Student loans and CIS deductions are due for the month to 5th January 2019
  • PAYE quarterly payments are due for small employers for the period 6th October 2018 to 5th January 2019

31st January

  • 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

February 2019

1st February 

  • Additional penalty for failing to submit your 2016-17 self-assessment return

2nd February 

  • Additional 5% late payment penalty on any 2016-17 outstanding tax which was due for payment on 31st January 2018 and still remains unpaid
  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th January 2018

19th February

  • PAYE, Student loans and CIS deductions are due for the month to 5th February 2019

March 2019

2nd March 

  • 5% penalty surcharge on any 2017-18 outstanding tax due on 31st January 2019 still remaining unpaid

19th March

  • PAYE, Student loans and CIS deductions are due for the month to 5th March 2019

31st March

  • Last week for tax planning for the tax year 2018-19

April 2019

6th April

  •  Start of new tax year 2019-20

19th April

  • 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
  • PAYE quarterly payments are due for small employers for the period 6th January 2019 to 5th April 2019
  • PAYE, Student loans and CIS deductions are due for the month to 5th April 2019
  • Deadline for employers’ final PAYE return to be submitted online for 2019-20

 

May 2019

1st May

  • Additional daily penalties for failing to submit your 2017-18 self-assessment return

3rd May 

  • Deadline for submitting P46(CAR) for employees whose car/fuel benefits changed during the quarter ended 5th April 2019

19th May

  • Employers year end returns for 2018-19 (P14, P35, P38, P38A and CIS36) due for submission
  • PAYE, Student loans and CIS deductions are due for the month to 5th May 2019

31st May

  • Employees must be provided with their P60 for 2018-19 (certificate of pay and tax deducted)

June 2019

19th June

  • PAYE, Student loans and CIS deductions are due for the month to 5th June 2019

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