Twitter Message Double chevron left Chevron right Double chevron right Double chevron up Double chevron down Arrow right Menu Call Plus Minus Search Facebook Twitter LinkedIn LinkedIn-square Download Pin User Telephone Mail

Key Tax Dates: January - October 2019

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 - PAYE, Student loan and CIS deductions are due for the month 5 January 2019
PAYE quarterly payments are due for small employers for the pay periods 6 October 2018 to 5 January 2019

31 - Deadline for submitting your 2017/18 online SATR (£100 automatic penalty if your return is late)
Due date for HMRC to receive cleared funds for 2017/18 capital gains tax, class 2 NICs and balance of income tax and Class 4 NICs, and first payment on account for 2018/19.

February 2019

1 - Automatic £100 penalty applies if you have not filed your Self Assessment Tax Return for year ending 5 April 2018

2 - Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January 2019

19 - PAYE, Student loan and CIS deductions are due for the month to 5 February 2019.

March 2019

1 - New Advisory Fuel Rates (AFR) for company car users apply from today

19 - PAYE, student loan and CIS deductions are due for the month to 5 March 2019

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.

April 2019

1 - From this date, businesses will need to keep digital records and submit VAT returns digitally as part of the Making Tax Digital scheme

5 - End of tax year 2018/19

6 - Start of tax tear 2019/2020. Key tax changes come into effect including changes to income tax and National Insurance rates and thresholds

14 - Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 31 March

30 - After this date, daily penalties of £10 per day (up to a maximum of £900) start to be incurred for any Self Assessment Tax Return that has not yet been filed.

May 2019

3 - Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2019

July 2019

1 - Due date for payment of corporation tax for period ended 30 September 2018

6 - Deadline for P11d to be submitted to HMRC and distribution to employees

19 - Pay any Class 1A NICs on taxable benefits and taxed award schemes to HMRC for 2018/19

31 - Penalty of 5% of tax due or £300, whichever is the greater for any Self Assessment Tax Return that has not yet been filed.

August 2019

1 - Due date for payment of corporation tax for period ended 31 October 2018

2 - Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 July 2019

October 2019

1 - Due date for payment of Corporation Tax for years ending on 31 December 2018

14 - Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 September

Last minute planning for tax year 2018/19 – please contact your usual Mitchell Charlesworth representative for advice.

Strength in Numbers

January 2019

3586.9 KB