Deadline dates: August 2019

1 August 2019

Payment of corporation tax liabilities for periods ended 31 October 2018 if not liable to pay by instalments.

Outstanding 2017-18 self-assessment tax returns now subject to a penalty of £300 or 5% of tax due whichever is higher.

2 August 2019

Filing date for form P46(Car) for quarter ended 5 July 2019.

5 August 2019

Quarterly report by employment intermediaries for period 6 April to 5 July 2019.

7 August 2019

Due date for VAT return and payment for 30 June 2019 quarter (electronic payment).

14 August 2019

Quarterly corporation tax instalment payment for large companies.

Monthly EC sales list (paper returns).

19 August 2019

Pay PAYE/construction industry scheme for month ended 5 August 2019 if by cheque.

File monthly return.

21 August 2019

Online monthly EC sales list.

Intrastat – supplementary declarations for July 2019.

22 August 2019

PAYE/National Insurance/student loan payments if paid online.

31 August 2019

Companies House should have received accounts of private companies with
30 November 2018 year end and of public limited companies with
28 February 2019 year end.

Corporate tax self-assessment returns for accounting periods ended 31 August 2018.

Annual adjustment for VAT partial exemption claims, May year end.

Submit PAYE settlement agreement figures to HMRC to enable final income tax and National Insurance liabilities to be advised for 19 October deadline.

Deadline dates for July 2019

1 July 2019

Payment of corporation tax for periods ended 30 September 2018, if not liable to pay by instalments.

5 July 2019

Non-resident landlords’ scheme forms NRLY and NRL6.
Report non-cash benefits not from a registered pension scheme.

6 July 2019

Complete forms P9D, P11D, P11D(b) for 2018-19 and give employees 2018-19 benefits information.
Taxed award scheme returns.
Details of redundancy packages 2018-19 worth more than £30,000 to HMRC.
File forms 42.

7 July 2019

Due date for VAT return and payment for 31 May 2019 (electronic payment).
Election to aggregate beneficial loans in 2018-19.

14 July 2019

CT61s for quarter ended 30 June 2019.
Monthly EC sales list – paper returns.

19 July 2019

Pay PAYE/CIS for month ended 5 July 2019 – cheque.
Pay PAYE for q/e 5 July 2019 if average monthly liability is less than £1,500.
Pay 2018-19 class 1A NICs – cheque.

21 July 2019

Online monthly EC sales list.
Intrastat – payment of supplementary declaration for June.

22 July 2019

PAYE/NIC/student loan payments online.
Pay 2018-19 class 1A NICs electronically.

31 July 2019

Companies House should have accounts of private companies with 31 October 2018 year-end and plcs with 31 January 2019 year-end
Second 5% surcharge for unpaid 2017-18 balancing payments.
2018-19 second instalment SA liabilities.
Tax credits claims finalised and renewed.
CTSA returns for accounting periods ended 31 July 2019.

June 2019 deadline dates

1 June 2019

  • Payment of corporation tax liabilities for accounting periods ended 31 August 2018 for small and medium-sized companies where payment is not required by instalments.
  • Check for revised HMRC advisory fuel rates.

7 June 2019

  • Electronic filing and payment of VAT liability for quarter ended 30 April 2019.

14 June 2019

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).
  • EC sales list for quarter ended 31 May 2019 due (paper form).

19 June 2019

  • Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2019 if not paying electronically.
  • File monthly construction industry scheme return.

21 June 2019

  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for May 2019.

22 June 2019

  • Electronic payment of PAYE/National Insurance/construction scheme industry liabilities for month ended 5 June 2019 should have cleared HMRC’s bank account.

30 June 2019

  • Companies House should have received accounts of private companies with 30 September 2018 year end.
  • Companies House should have received accounts of public limited companies with 31 December 2018 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 30 June 2017.
  • CT61 – quarterly period ends.
  • VAT partial exemption annual adjustments for March VAT year end if not adjusted in March quarter.
  • Returns by savings institutions made under the European Savings Directive for 2018-19 must be received by HMRC.

Deadline dates for May 2019

1 May 2019

  • Payment of corporation tax liabilities for accounting periods ended 31 July 2018 for small and medium-sized companies not liable to pay by instalments.
  • £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2018 to a maximum of £900.
  • New VAT fuel scale charges apply.

3 May 2019

  • Filing date for printed form P46(Car) for quarter ended 5 April 2019.

7 May 2019

  • Electronic filing and payment of VAT liability for quarter ended 31 March 2019.

14 May 2019

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).

EC sales list for quarter ended 31 March 2019 due (paper form).

19 May 2019

  • Payment of PAYE/NIC/construction industry scheme/student loan payment liabilities for month ended 5 May 2019 if not paying electronically.

File monthly construction industry scheme return.

21 May 2019

  • File online monthly EC sales list.

Submit supplementary intrastat declarations for April 2019.

22 May 2019

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

31 May 2019

  • Employees at 5 April 2019 and from whose pay tax was deducted should have received form P60 from their employers.
  • Companies House should have received accounts of private companies with a 31 August 2018 year end.
  • Companies House should have received accounts of public limited companies with a 31 November 2018 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2018.

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.