January 02nd, 2017 - TAX CALENDAR 2019/20

1/2/2017

April 2019

1 April – 2019 financial year begins
Introduction of Making Tax Digital for VAT
Due date for payment of Corporation Tax for period ended 30 June 2018
5 April – 2018/19 tax year ends
2018/19 deadline for pension contributions and ISA investments
6 April – 2019/20 tax year begins – see all major tax year updates
7 April – Deadline for VAT returns and payments of Accounting Quarter period ending 31 February 2019
14 April – Income tax due date for CT61 period to 31 March 2019
19 April – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 April – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30 April – ATED (Annual Tax on Enveloped Dwellings) return deadline for year 1 April 2019 to 31 March 2020

May 2019

1 May – Due date for payment of Corporation Tax for period ended 31 July 2018
3 May – Deadline for submitting P46 (Car) for quarter ending 5 April 2019
7 May – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2019
19 May – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 May – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31 May – Give a P60 to all employees on your payroll

June 2019

1 June – New Advisory Fuel Rates (AFR) for company car users
Due date for payment of Corporation Tax for period ended 31 August 2018
7 June – Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2019 if filed online
14 June – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2020
19 June – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 June – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30 June – CT61 quarterly period ends

July 2019

1 July – Due date for payment of Corporation Tax for period ended 30 September 2018
5 July – Deadline for PAYE Settlement Agreement (PSA)
6 July – Submit P11D forms online to HMRC, give employees a copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
7 July – Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2019
14 July – Income tax due date for CT61 period to 30 June 2019
19 July – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 July – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31 July – Second Payment on Account (POA) for Income Tax for 2018-19

August 2019

1 August – Due date for payment of Corporation Tax for period ended 31 October 2018
2 August – Deadline for submitting P46 (Car) for quarter ending 5 July 2019
7 August – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2019
19 August – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 August – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

September 2019

1 September – New Advisory Fuel Rates (AFR) for company car users
Due date for payment of Corporation Tax for period ended 30 November 2018
7 September – Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2019
14 September – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2020
19 September – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 September – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30 September – CT61 quarterly period ends
Electronic submission of refund claims on VAT spent on supplies from other EU countries from the relevant EU country’s tax authority in 2018

October 2019

1 October – Due date for payment of Corporation Tax for period ended 31 December 2018
Making Tax Digital begins for the deferred group
5 October – Deadline to notify chargeability of Income Tax/Capital Gains Tax for 2018/19
7 October – Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2019
14 October – Income tax due date for CT61 period to 30 September 2019
19 October – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 October – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31 October – Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2019 to be received by HMRC

November 2019

1 November – Due date for payment of Corporation Tax for period ended 31 January 2019
2 November – Deadline for submitting P46 (Car) for quarter ending 5 October 2019
7 November – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2019
19 November – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 November – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

December 2019

1 December – New Advisory Fuel Rates (AFR) for company car users
Due date for payment of Corporation Tax for period ended 28 February 2019
7 December – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2019
14 December – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2020
19 December – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 December – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30 December – Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2019

January 2020

1 January – Due date for payment of Corporation Tax for period ended 31 March 2019
7 January – Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2019
14 January – Income tax due date for CT61 period to 31 December 2019
19 January – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 January – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31 January – Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2019 and 2018/19 Capital Gains Tax
Balancing payment of tax due for 2018-19 and first Payment on Account for Income Tax for 2019/20

February 2020

1 February – Due date for payment of Corporation Tax for period ended 30 April 2019
2 February – Deadline for submitting P46 (Car) for quarter ending 5 January 2020
7 February – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2019
19 February – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 February – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

March 2020

1 March – New Advisory Fuel Rates (AFR) for company car users
Due date for payment of Corporation Tax for period ended 31 May 2019
7 March – Deadline for VAT returns and payments of Accounting Quarter period ending January 2020
14 March – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2020 and year end 31 December 2020
19 March – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22 March – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31 March – Corporation tax returns filed by companies with 31 March 2019 year end

April 2020

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