Tax Calendar

December 2018

1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 December 2018.
30th Online filing deadline for submitting 2017/18 self-assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2019/20 tax code.
31st End of CT61 quarterly period. Filing date for Company Tax Return Form CT600 for the period ended 31 December 2017.

January 2019

1st Due date for payment of corporation tax for the period ended 31 March 2018.
14th Due date for income tax for the CT61 quarter to 31 December 2018.
19th PAYE, Student loan and CIS deductions are due for the month to 5 January 2019.
PAYE quarterly payments are due for small employers for the pay periods 6 October 2018 to 5 January 2019.
31st Deadline for submitting your 2017/18 self-assessment return (£100 automatic penalty if your return is late) and the balance of your 2017/18 liability together with the first payment on account for 2018/19 are also due. Capital gains tax payment for 2017/18. Balancing payment – 2017/18 income tax and Class 4 NICs. Class 2 NICs also due.

February 2019

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

March 2019

1st New Advisory Fuel Rates (AFR) for company car users apply from today.
3rd 5% late payment penalty on any 2017/18 outstanding tax which was due on 31 January 2019 and still remains unpaid.
19th PAYE, Student loan and CIS deductions are due for the month to 5 March 2019.
31st 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.