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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