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Reminders for your diary

March 2019

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

3          5% late payment penalty on any 2017/18 outstanding tax which was due on 31 January 2019 and still remains unpaid.

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.

Last minute planning for tax year 2018/19 – please contact us for advice.

April 2019

1          Making Tax Digital for VAT is introduced. Most businesses must comply from their first VAT return period starting on or after 1 April 2019.

5          Last 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.

14        Due date for income tax for the CT61 period to 31 March 2019.

19        Automatic 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 2019.

Deadline for employers’ final PAYE return to be submitted online for 2018/19.

May 2019

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

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

31        Deadline for forms P60 for 2018/19 to be issued to employees.

This newsletter is for guidance only, and professional advice should be obtained before acting on any information contained herein. Neither the publishers nor the distributors can accept any responsibility for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this publication.