Tax Calendar 2019/2020
| April 2019 | |
| 5 | Last day of the 2018/19 tax year. Also last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and Payment of CT61 tax due for quarter to 31 March 2019 |
| 19 | Deadline for Employers' 2018/19 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/4/2019 or quarter 4 of 2018/19 for small employers. "IR35 Tax" also due |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2017/18 self assessment tax return due on 31 January 2019 |
| May 2019 | |
| 2 | Last day for car change notifications in the quarter to 5 April - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/5/2019 |
| 31 | Deadline for copies of P60 to be issued to employees for 2018/19 |
| June 2019 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/6/2019 |
| July 2019 | |
| 5 | Deadline for PAYE settlement agreement for 2018/19 |
| 6 |
Deadline for 2018/19 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees Deadline for employers to report share incentives for 2018/19 - form 42 |
| 14 | Return and Payment of CT61 tax due for quarter to 30 June 2019 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/7/2019 or quarter 1 of 2019/20 for small employers Class 1A NIC due in respect of the tax year 2018/19 |
| 31 | Second self assessment payment on account due for 2018/19 Second 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid Deadline for Tax Credits to finalise claims for 2018/19 and renew claims for 2019/20 Half yearly Class 2 NIC payment due Penalty of 5% of tax due or £300, whichever is greater for 2017/18 personal tax returns still not filed |
| August 2019 | |
| 2 | Last day for car change notifications in the quarter to 5 July - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/8/2019 |
| September 2019 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/9/2019 |
| 30 | Closing date to claim Small Business Rate Relief for 2018/19 in England |
| October 2019 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 December 2018 |
| 5 | If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2018/19 |
| 14 | Return and payment of CT61 tax due for quarter to 30 September 2019 |
| 19 | Tax and Class 1B national insurance due on PAYE settlements for 2018/19 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/10/2019 or quarter 2 of 2019/20 for small employers |
| 31 | Deadline for 2018/19 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only) |
| November 2019 | |
| 2 | Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/11/2019 |
| December 2019 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/12/2019 |
| 30 | Deadline for 2018/19 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only) |
| January 2020 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 March 2019 |
| 14 | Return and payment of CT61 tax due for quarter to 31 December 2019 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2020 or quarter 3 of 2019/20 for small employers |
| 31 | Deadline for filing 2019 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2018/19 Capital gains tax payment due for 2018/19 First self assessment payment on account due for 2019/20 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2017/18 5% penalty for late payment of tax unpaid for 2017/18 self assessment |
| February 2020 | |
| 2 | Last day for car change notifications in the quarter to 5 January - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/2/2020 |
| 28 | Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2018/19 outstanding tax due on 31 January 2020 still unpaid |
| March 2020 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2020 |
| 31 | Last minute tax planning for the 2019/20 tax year. Ensure you use up all exemptions to which you are entitled |
| April 2020 | |
| 5 | End of 2019/20 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and payment of CT61 tax due for quarter to 31 March 2020 |
| 19 | Deadline for Employers' 2019/20 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/4/2020 or quarter 4 of 2019/20 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2019/20 |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2020 |
Tailored Advice For Your Business
We understand that no two businesses are the same, so we can tailor advice to suit your circumstances and business size. In this section you'll find guides and features for those businesses needing advice on how to manage company accounts, including cash flow management, late payment, bad debts and business tax...and much more
