Tax Calendar 2019

1st
Due date for payment of Corporation Tax for period ended 31 March

14th
Due date for income tax for the CT61 quarter to 31st December.

19th
Quarter 3 PAYE remittance due.Deadline for submission of the CIS monthly return period ended 5th January and payment of CIS to HMRC.

22nd
Deadline for quarter 3 PAYE electronic remittance to be cleared.

31st
Tax return submission deadlineFirst self assessment payment on account.Capital gains tax payment.Balancing payment – income tax/Class 4 NICs.Deadline for amending Tax Return.Last day to file the Tax Return online.Liability to 2nd £300 penalty (or 5% charge if higher) arises for Tax Return still not filed.Third 5% surcharge imposed for any tax unpaid.

1st
£300 penalty if Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on tax not yet paid.

2nd
Quarterly submission date of P46 (Car) for quarter to 5 January.

14th
Last date (for practical purposes) to request NIC deferment.

19th
Deadline for submission of the CIS monthly return period ended 5th February and payment of CIS to HMRC.

28th
Last day to pay any balance of tax and Class 4 NICs to avoid an automatic 5% surcharge.

2nd
Late payment surcharge

19th
Deadline for submission of the CIS monthly return period ended 5th March and payment of CIS to HMRC.

31st
End of Corporation Tax financial year.Filing date for Corporation Tax Return Form CT600 for period ended 31 March.

6th
First day of new tax year.

7th
VAT returns and payments due for Accounting Quarter period ending 28 February.

14th
Income tax due date for the CT61 period to 31 March 2016.

19th
Deadline for postal payments to reach HMRC Accounts Office for any outstanding non-electronic PAYE tax and Class 1 NICs for the tax year ending 5 April.

Deadline for submission of the CIS monthly return period ended 5th April and payment of CIS to HMRC.

7th
VAT returns and payments due for Accounting Quarter period ending 31 March.

19th
Deadline for submission of the CIS monthly return period ended 5th January and payment of CIS to HMRC.

31st
Last date for giving a form P60 to each relevant employee who was working for you on 5 April.

7th
VAT returns and payments due for Accounting Quarter period ending 31 March.

15th
2nd Quarter Estimated Tax Payment Due.

6th
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.

14th
Due date for income tax for the CT61 quarter to 30th June

19th
Quarter 1 PAYE remittance due.Final date for payment of Class 1A NICs.Deadline for submission of the CIS monthly return period ended 5th July and payment of CIS to HMRC.

22nd
Deadline for quarter 1 PAYE electronic remittance to be cleared.

31st
Second self assessment payment on account.Liability to £300 penalty (or 5% charge if higher) arises for Tax Return still not filed.Second 5% surcharge imposed on any tax unpaid.

2nd
Quarterly submission date of P46 (Car) for quarter to 5 July.

19th
Deadline for submission of the CIS monthly return period ended 5th August and payment of CIS to HMRC.

19th
Deadline for submission of the CIS monthly return period ended 5th September and payment of CIS to HMRC.

30th
Tax return deadline for those who want the revenue to calculate their tax or who want the liability to be collected through their PAYE code.

1st
Due date for payment of Corporation Tax for period ended 31 December.

5th
Individuals/trustees must notify HMRC of new sources of income/ chargeability if a Tax Return has not been received.

14th
Due date for income tax for the CT61 quarter to 30 September.

19th
Quarter 2 PAYE remittance due.Deadline for submission of the CIS monthly return period ended 5th October and payment of CIS to HMRC.

22nd
Deadline for quarter 2 PAYE electronic remittance to be cleared.

31st
Tax return deadline.

2nd
Quarterly submission date of P46 (Car) for quarter to 5 October.

19th
Deadline for submission of the CIS monthly return period ended 5th November and payment of CIS to HMRC.

19th
Deadline for submission of the CIS monthly return period ended 5th December and payment of CIS to HMRC.

30th
Last day to file your Tax Return electronically if you wish to have a balancing payment of less than £2,000 collected through your PAYE code.

31st
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June.End of relevant year for taxable distance supplies to UK for VAT registration purposes.End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.