skip to navigationskip to main content

How can we help you?

Contact Us For updates on Brexit upcoming Webinars Read our Blog


2019/20 Tax Calendar

April 2019

1Making Tax Digital for VAT set to take effect.
5Last day of 2018/19 tax year.
Deadline for 2018/19 ISA investments and pension contributions.
Last day to make disposals using the 2018/19 CGT exemption
14Due date for income tax for the CT61 period to 31 March 2019.
19Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2018/19 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.
PAYE quarterly payments are due for small employers for the pay periods 6 January 2019 to 5 April 2019
PAYE, Student loan and CIS deductions are due for the month to 5 April 2017.
PAYE, Student loan and CIS deductions are due for the month to 5th April 2019. Deadline for employers’ final PAYE return to be submitted online for 2018/19.

May 2019

3Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2019.
19PAYE, Student loan and CIS deductions are due for the month to 5 May 2019.
31Deadline for forms P60 for 2018/19 to be issued to employees.

June 2019

1New Advisory Fuel Rates (AFR) for company car users apply from today.
19PAYE, Student loan and CIS deductions are due for the month to 5 June 2019.
30End of CT61 quarterly period.

July 2019

5Deadline for reaching a PAYE Settlement Agreement for 2018/19.
6Deadline for forms P11D and P11D(b) for 2018/19 to be submitted to HMRC
and copies to be issued to employees concerned.
Deadline for employment related securities returns for 2018/19.
14Due date for income tax for the CT61 period to 30 June 2019.
19Class 1A NICs due for 2018/19.
PAYE, Student loan and CIS deductions due for the month to 5 July 2019.
PAYE quarterly payments are due for small employers for the pay periods 6 April 2019 to 5 July 2019.
31Second payment on account 2018/19 due.

August 2019

2Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2019.
19PAYE, Student loan and CIS deductions are due for the month to 5 August 2019.

September 2019

1New Advisory Fuel Rates (AFR) for company car users apply from today.
19PAYE, Student loan and CIS deductions are due for month to 5 September 2019.
30End of CT61 quarterly period.

October 2019

1Due date for payment of Corporation Tax for period ended 31 December 2018.
5Deadline for notifying HMRC of new sources of taxable income or gains or
liability to the High Income Child Benefit Charge for 2018/19 if no tax return has been issued.
14Due date for income tax for the CT61 quarter to 30 September 2019.
19Tax and NICs due under a 2018/19 PAYE Settlement Agreement.
PAYE, Student loan and CIS deductions are due for the month to 5 October 2019.
PAYE quarterly payments are due for small employers for the pay periods 6 July 2019 to 5 October 2019.
31Deadline for HMRC to receive your 2018/19 paper self-assessment tax return (SATR).

November 2019

2Deadline for submitting P46 (car) for employees whose car/fuel benefits
changed during the quarter to 5 October 2019.
19Deadline for submitting P46 (car) for employees whose car/fuel benefits
changed during the quarter to 5 October 2019.

December 2019

1New Advisory Fuel Rates (AFR) for company car users apply from today.
19PAYE, Student loan and CIS deductions are due for the month to 5 December 2019.
30Online filing deadline for submitting 2018/19 self-assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2018/19 tax code.
31End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 December 2018.

January 2020

1Due date for payment of corporation tax for period ended 31 March 2019.
14Due date for income tax for the CT61 quarter to 31 December 2019.
19PAYE, Student loan and CIS deductions are due for the month to 5 January 2020.
PAYE quarterly payments are due for small employers for the pay periods 6 October 2019 to 5 January 2020.
31Deadline for submitting your 2018/20 online SATR (£100 automatic penalty if your return is late) and the balance of your 2018/19 liability together with the first payment on account for 2019/20 are also due.Capital gains tax payment for 2018/19.Balancing payment – 2018/19 income tax and Class 4 NICs. Class 2 NICs also due.

February 2020

2Deadline for submitting P46 (car) for employees whose car/fuel benefits
changed during the quarter to 5 January 2020.
19PAYE, Student loan and CIS deductions are due for the month to 5 February
2020.

March 2020

1New Advisory Fuel Rates (AFR) for company car users apply from today.
35% late payment penalty on any 2018/19 outstanding tax which was due on 31 January 2020 and still remains unpaid.
19PAYE, Student loan and CIS deductions are due for the month to 5 March 2020.
31End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2019.
Last minute planning for tax year 2019/20 – please contact us for advice.

This Budget Report was prepared immediately after the Chancellor’s Budget Statement based on official press releases and supporting documentation. The Budget proposals are subject to amendment before the Finance Act receives Royal Assent. This Report is for guidance only, and professional advice should be obtained before acting on any information contained herein. No responsibility can be accepted by the publishers or the distributors for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this publication.