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

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

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

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

19th June

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

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

19th September

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

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

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

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

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

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

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

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)

19th June

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