Key Tax Dates: January – October 2019

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.