2018/19 Key Dates & Deadlines

Payment Dates

Income Tax and Class 4 NICs   2018-19 2017-18
1st payment on account 31 January 2019 2018
2nd payment on account 31 July 2019 2018
Balancing payment 31 January 2020 2019
Class 2 NICs 31 January 2020 2019
Capital Gains Tax 31 January 2020 2019
Class 1A NICs 19 July 2019 2018

 

Corporation Tax – 9 months and one day after the end of the accounting period (or by quarterly instalments if large company).

2017-18 Returns Filing Deadlines

  • 31st May 2018 – Issue P60s to employees
  • 6th July 2018 – P11D and P11D(b) and appropriate copies to employees
  • 31st October 2018 – Self Assessment Tax Return (SATR) – paper version
  • 30th December 2018 – SATR Online where outstanding tax (subject to cap) to be included in 2019-20 PAYE code
  • 31st January 2019 – SATR Online

Under Real Time Information most employers must notify HMRC of payments and deductions on or before the time of payment, some concessions apply.