Main Due Dates for Tax Payment
|Income Tax, NIC and Capital Gains Tax – Self-assessment|
|31 Jan in tax year
Following 31 July
Following 31 Jan
|On death||Normally 6 months after month of death|
|Lifetime transfer 6 April – 30 September||30 April in following year|
|Lifetime transfer 1 October – 5 April||6 months after month of transfer|
|Self-Assessment: 9 months and 1 day after end of accounting period|
2019/20 Tax calendar
Make payment previous working day where due date falls on a weekend/bank holiday.
19 Submit CIS contractors’ monthly return.
22 Pay PAYE/NIC/CIS deductions electronically for period ending 5th of the month. (19th if not paying electronically).
Submit CT600 for year ending 12 months previously.
Last day to amend CT600 for year ending 24 months previously.
1 Making Tax Digital for VAT starts.
5 Submit final Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2017/18 and register to ‘payroll’ benefits and expenses in 2019/20.
6 First day of the 2019/20 tax year. Changes apply to tax allowances, rates and thresholds, and ISA limits. Start of new rules for employment termination payments. Auto-enrolment limits increase.
19 Final day to send a late FPS for 2018/19. (From 20 April HMRC will accept FPSs with YTD figures and will also accept changes notified on an Earlier Year Update (EYU). A penalty will usually be charged.)
23 Interest accrues on employers’ unpaid PAYE and NIC for 2018/19 (20th if not paying electronically).
1 Start of £10 daily penalty where the 2017/18 tax return has not been filed (charged for up to 90 days).
19 Deadline to submit payroll EYU for 2018/19.
31 Last day to issue 2018/19 P60s to employees.
5 Last date to agree a 2018/19 PAYE Settlement Agreement (PSA).
6 Deadline for employers to return forms P11D and P11D (b) for 2018/19 to HMRC and provide copies to employees.
22 Pay Class1A NIC (19 July if not paying electronically)
31 Confirm tax credit claims for 2018/19 and renewal for 2019/20. Second payment on account for 2018/19 income tax and Class 4 NIC.
1 Penalty of 5% of the tax due or £300, whichever is the greater, where the 2017/18 tax return has not been filed.
5 Deadline to register for self-assessment for 2018/19.
22 Pay tax and Class 1B NIC on PSAs (19th if not paying electronically).
31 Deadline for 2018/19 tax return if filed on paper.
30 Final date to open Help to Buy ISA.
30 Deadline to submit 2018/19 tax return online to have underpaid PAYE tax collected through the 2019/20 tax code.
31 Submit 2018/19 self-assessment tax return. Pay balance of 2018/19 income tax, Class 4 NIC, all of Class 2 NIC and CGT, plus first payment on account for 2019/20 income tax and Class 4 NIC.
1 Initial penalty imposed where the 2018/19 tax return has not been filed or has been filed on paper after 31 October 2018.
2 Last day to pay 2018/19 tax to avoid automatic 5% penalty.