Main Due Dates for Tax Payment
|Income Tax, NIC and Capital Gains Tax – Self-assessment|
|31 Jan in tax year
Following 31 July
Following 31 Jan
|On death||Normally 6 months after month of death|
|Lifetime transfer 6 April – 30 September||30 April in following year|
|Lifetime transfer 1 October – 5 April||6 months after month of transfer|
|Self-Assessment: 9 months and 1 day after end of accounting period|
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2018/19 Tax calendar
Make payment previous working day where due date falls on a weekend/bank holiday.
19 Pay PAYE/NIC/CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.
22 PAYE/NIC/CIS deductions paid electronically should have cleared into HMRC bank account.
Submit CT600 for year ending 12 months previously.
Last day to amend CT600 for year ending 24 months previously.
5 Submit final Full Payment Submission (FPS) or Employer Payment Summary (EPS) for 2017/18 and register to ‘payroll’ benefits and expenses in 2018/19.
6 First day of the 2018/19 tax year. Changes apply to tax allowances, rates and thresholds, and ISA limits. Start of new rules for employment termination payments. Auto-enrolment limits increase.
19 Final day to send a late FPS for 2017/18. (After 19 April corrections for 2017/18 must be made on an Earlier Year Update (EYU). A penalty will usually be charged.)
23 Interest accrues on employers’ unpaid PAYE and NIC for 2017/18 (20th if not paying electronically).
1 Start of £10 daily penalty where the 2016/17 tax return has not been filed (charged for up to 90 days).
19 Deadline to submit payroll EYU for 2017/18.
31 Last day to issue 2017/18 P60s to employees.
5 Last date to agree a 2017/18 PAYE Settlement Agreement (PSA).
6 Deadline for employers to return forms P11D and P11D (b) for 2017/18 to HMRC and provide copies to employees.
31 Confirm tax credit claims for 2017/18 and renewal for 2018/19.Second payment on account for 2017/18 income tax and Class 4 NIC.
1 Penalty of 5% of the tax due or £300, whichever is the greater, where the 2016/17 tax return has not been filed.
5 Deadline to register for self-assessment for 2017/18.
22 Pay tax and Class 1B NIC on PSAs (19th if not paying electronically).
31 Deadline for 2017/18 tax return if filed on paper.
30 Deadline to submit 2017/18 tax return online to have underpaid PAYE tax collected through the 2019/20 tax code.
31 Submit 2017/18 self-assessment tax return. Pay balance of 2017/18 income tax, Class 4 NIC, all of Class 2 NIC and CGT, plus first payment on account for 2018/19 income tax and Class 4 NIC.
1 Initial penalty imposed where the 2017/18 tax return has not been filed or has been filed on paper after 31 October 2018.
2 Last day to pay 2017/18 tax to avoid automatic 5% penalty.