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.