Tax Calendar 2018/2019


October 2018
1	Due date for payment of Corporation Tax for the year ended 31 December 2017
5	If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2017/18
14	Return and payment of CT61 tax due for quarter to 30 September 2018
19	Tax and Class 1B national insurance due on PAYE settlements for 2017/18
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/10/2018 or quarter 2 of 2018/19 for small employers
31	Deadline for 2017/18 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)

November 2018
2	Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/11/2018

December 2018
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/12/2018
30	Deadline for 2017/18 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2019/20 PAYE code (for underpayments of up to £3000 only)

January 2019
1	Due date for payment of Corporation Tax for the year ended 31 March 2018
14	Return and payment of CT61 tax due for quarter to 31 December 2018
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/1/2019 or quarter 3 of 2018/19 for small employers
31	Deadline for filing 2018 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2017/18 Capital gains tax payment due for 2017/18 First self assessment payment on account due for 2018/19 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2016/17 5% penalty for late payment of tax unpaid for 2016/17 self assessment

February 2019
2	Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/2/2019
28	Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid

March 2019
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/3/2019
31	Last minute tax planning for the 2018/19 tax year. Ensure you use up all exemptions to which you are entitled

April 2019
5	End of 2018/19 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14	Return and payment of CT61 tax due for quarter to 31 March 2019
19	Deadline for Employers' 2018/19 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19	PAYE/NIC, student loan and CIS deductions due for month to 5/4/2019 or quarter 4 of 2018/19 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2018/19
30	Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2019