Key dates and deadlines

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including class 4 national insurance)
31 July 2019  Second payment on account

Further automatic 5% surcharge on any 2017/18 tax outstanding

31 January 2020

2019/20 first payment on account

1 March 2020 Automatic 5% surcharge on any 2018/19 tax outstanding
Capital gains tax payable
31 January 2020 2018/19 capital gains tax
31 January 2021 2019/20 capital gains tax
Inheritance tax payable
Six months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Corporation tax payable
Small companies 9 months and 1 day after the end of the accounting period
Large companies 4 quarterly instalments commencing 6 months and 13 days from the start of the accounting period with the balance 9 months and 1 day after the end of the accounting period
Latest filing/issuing deadlines - 2018/19 PAYE returns
19 May 2019 Last return of the 2018/19 tax year under RTI
31 May 2019 Issue P60s to employees
6 July 2019 P11D and P11D(b) - also issue copies to employees
19 July 2019 Class 1A national insurance for 2018/19 due on relevant benefits
2018/19 tax return
31 October 2019 Last paper filing date
30 December 2019 Last date for filing if tax owing is to be coded out in 2020/21
31 January 2020 Last online filing date

2019 and beyond

From April 2019, groups of companies or individual companies with profits in excess of £20 million in an accounting period have to pay four quarterly payments in months 3,6,9 and 12 in the accounting period, which is four months earlier than was previously the case.

This new regime applies to accounting periods beginning on or after 1 April 2019. Payments start at two months and 13 days after the beginning of the accounting period and follow every three months thereafter.

 

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