New Pension rates from the 6th of April 2019

Date effective        Total minimum   Employer minimum  Staff contribute
                                  contribution        contribution                the remainder                                                                                                  
Current rates                  5%                           2%                             Up to 3%
6 April 2019                    8%                            3%                            Up to 5%

Deadline dates for April 2019

1 April 2019

  • MTD for VAT comes into force.
  • Payment of corporation tax liabilities for accounting periods ended 30 June 2018 for SMEs not liable to pay by instalments.
  • Multiple contractors to advise HMRC whether they wish to be treated as a single contractor for 2019-20.

5 April 2019

  • 2018-19 tax year end.
  • Deadline to pay previously unpaid class 3 NICs for 2012-13.
  • Loan charge applies to disguised remuneration loans outstanding on 5 April.

6 April 2019

  • Start of 2019-20 tax year.
  • Personal allowance increased to £12,500.

7 April 2019

  • Due date for VAT returns and payment for 28 February 2019 quarter (electronic).

14 April 2019

  • Quarterly corporation tax instalment for large companies depending on accounting year end.
  • Forms CT61 to be submitted and tax paid for the quarter ended 31 March 2019.

19 April 2019

  • Payment of PAYE, NIC, CIS and student loan liabilities for month ended 5 April 2019 if not paying electronically.
  • Payment of PAYE liability for quarter ended 5 April 2019 if average monthly liability is less than £1,500.

21 April 2019

  • File online monthly EC sales list.
  • Submit supplementary Intrastat declarations for March 2019.

22 April 2019

  • PAYE, NICs and student loan liabilities should have cleared HMRC’s bank account.

30 April 2019

  • Companies House should have received accounts of private companies with 31 July 2018 year end and public limited companies with 31 October 2018 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 30 April 2018.