January 2018 |
1 |
Due date for payment of Corporation Tax for period ended 31 March 2017. |
14 |
Due date for income tax for the CT61 quarter to 31 December 2017. |
19/22 |
Quarter 3 2017/18 PAYE remittance due. |
31 |
First self assessment payment on account for 2017/18. |
Capital gains tax payment for 2016/17. |
Balancing payment – 2015/16 income tax/Class 4 NICs. |
Deadline for amending 2015 Tax Return. |
Last day to file the 2016 Tax Return online without incurring penalties. |
February 2018 |
1 |
£100 penalty if 2017 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2015/16 tax not yet paid. |
2 |
Submission date of P46 (Car) for quarter to 5 January. |
14 |
Last date (for practical purposes) to request NIC deferment for 2017/18. |
March 2018 |
1 |
New advisory fuel rates for users of company cars effective from today. |
Last day to pay any balance of 2015/16 tax and Class 4 NICs to avoid an automatic 5% late payment penalty. |
31 |
End of Corporation Tax financial year. |
End of CT61 quarterly period. |
Filing date for Company Tax Return Form CT600 for period ended 31 March 2017. |
April 2018 |
5 |
Last day of 2017/18 tax year. |
Deadline for 2017/18 ISA investments. |
Last day to make disposals using the 2017/18 CGT exemption. |
14 |
Due date for income tax for the CT61 period to 31 March 2017. |
19/22 |
Quarter 4 2017/18 PAYE remittance due. |
30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns). |
May 2017 |
1 |
Start of daily penalties for 2017 online Tax Return not yet filed. Additional penalties may apply for further delay. |
3 |
Submission date of P46 (Car) for quarter to 5 April. |
31 |
Last day to issue 2017/18 P60s to employees. |
June 2017 |
1 |
New advisory fuel rates for users of company cars effective from today. |
30 |
End of CT61 quarterly period. |
Annual adjustment for VAT partial exemption calculations (March VAT year end). |
July 2018 |
6 |
Deadline for submission of employment related securities annual returns. |
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees. |
Deadline for entering into a PAYE Settlement Agreement for 2017/18. |
14 |
Due date for income tax for the CT61 period to 30 June 2018. |
19/22 |
Quarter 1 2018/19 PAYE remittance due. |
Final date for payment of 2017/18 Class 1A NICs. |
31 |
Second self assessment payment on account for 2017/18. |
Annual adjustment for VAT partial exemption calculations (April VAT year end). |
Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/19). |
August 2018 |
2 |
Submission date of P46 (Car) for quarter to 5 July. |
31 |
Annual adjustment for VAT partial exemption calculations (May VAT year end). |
September 2018 |
1 |
New advisory fuel rates for users of company cars effective from today. |
30 |
End of CT61 quarterly period. |
Last day for UK businesses to reclaim EC VAT chargeable in 2017. |
October 2018 |
1 |
Due date for payment of Corporation Tax for period ended 31 December 2017. |
5 |
Individuals/trustees must notify HMRC of new sources of income/chargeability in 2017/18 if a Tax Return has not been received. |
14 |
Due date for income tax for the CT61 quarter to 30 September 2018. |
19/22 |
Quarter 2 2018/19 PAYE remittance due. |
31 |
Last day to file 2018 paper Tax Return without incurring penalties. |
November 2018 |
1 |
£100 penalty if 2018 paper Tax Return not yet filed. Additional penalties may apply for further delay (no penalties if online return filed by 31 January 2019). |
2 |
Submission date of P46 (Car) for quarter to 5 October. |
December 2018 |
1 |
New advisory fuel rates for users of company cars effective from today. |
30 |
Last day for online submission of 2018 Tax Return for HMRC to collect tax through clients’ 2019/20 PAYE code, where they owe less than £3,000. |
31 |
Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2018. |
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. |
End of CT61 quarterly period. |
Filing date for Company Tax Return Form CT600 for period ended 31 December 2018. |
January 2019 |
1 |
Due date for payment of Corporation Tax for period ended 31 March 2018. |
14 |
Due date for income tax for the CT61 quarter to 31 December 2018. |
19/22 |
Quarter 3 2018/19 PAYE remittance due. |
31 |
First self assessment payment on account for 2018/19. |
Capital gains tax payment for 2017/18. |
Balancing payment – 2017/18 income tax/NICs. |
Last day to renew 2018/19 tax credits. |
Deadline for amending 2017 Tax Return. |
Last day to file the 2018 Tax Return online without incurring penalties. |
February 2019 |
1 |
£100 penalty if 2018 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2017/18 tax not yet paid. |
2 |
Submission date of P46 (Car) for quarter to 5 January. |
14 |
Last date (for practical purposes) to request NIC deferment for 2018/19. |
March 2019 |
1 |
New advisory fuel rates for users of company cars effective from today. |
2 |
Last day to pay any balance of 2017/18 tax and NICs to avoid an automatic 5% late payment penalty. |
31 |
End of Corporation Tax financial year. |
End of CT61 quarterly period. |
Filing date for Company Tax Return Form CT600 for period ended 31 March 2018. |