Key Dates & Deadlines

Payment Dates

2018-19

2017-18    

Income Tax and Class 4 NICs

1st payment on account  31 January

2019

2018

2nd payment on account 31 July

2019

2018

Balancing payment         31 January

2020

2019

Class 2 NICSs                       31 January

2020

2019

Capital Gains Tax                 31 January

2020

2019

Class 1A NICs                      19 July

2019

2018

Corporation Tax – 9 months and one day after the end of account period (or by quarterly instalments if large company)

2017-18 Returns Filing Deadlines

31 May 2018

Issue P60s to employees

6 July 2018

P11D and P11D(b) – and appropriate copies to employees

31 October 2018

Self Assessment Tax Return (SATR) – paper version

30 December 2018

SATR Online where outstanding tax (subject to cap) to be included in 2019-20 PAYE code

31 January 2019

Under real Time information most employers must notify HMRC of payments and deductions on or before the time of payment. Some concessions apply. March 2018 edition. Rates are subject to change – contact us for the latest. dget Day edition. Rates subject to change – contact us for latest. For general guidance only, no responsibility is taken for action taken or refrained from in consequence of card contents.

SATR Online