Tax filing and payment deadlines in the UK 2017/18

UK Discussion in 'General Tax Discussion' started by Becky, May 26, 2017.

  1. Becky

    Becky Administrator

    Aug 26, 2011
    Likes Received:
    Self assessment

    5 October 2018: Deadline to register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership

    31 October 2018: Deadline to submit paper tax returns

    31 January 2019:
    • Deadline to submit online tax returns
    • Deadline to pay the tax you owe

    There’s an additional payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’). The first payment on account for 2017/18 is due during the tax year - 31 July 2017.

    For more information:

    Employers - annual payroll reporting

    On or before your employees’ payday: Send your final payroll report of the year.

    From 6 April:
    • Update employee payroll records
    • Update payroll software
    By 31 May 2018: Give your employees a P60 for 2017/18

    By 6 July 2018: Report employee expenses and benefits for 2017/18

    For more information:

    Employers - expenses and benefits

    6 July 2018:

    • Submit your P11D forms online to HMRC
    • Give your employees a copy of the information on your forms
    • Tell HMRC the total amount of Class 1A National Insurance you owe on form P11D(b)
    19/22 July 2018: Pay any Class 1A National Insurance owed on expenses or benefits. Must reach HMRC by 22 July (19 July if you pay by cheque)

    19/22 October 2018: If you have a PAYE Settlement Agreement pay tax and Class 1B National Insurance. Must reach HMRC by 22 October (19 October if you pay by cheque)

    For more information:


    Your filing and payment deadlines for VAT are dependant on your VAT accounting period and whether you are part of a simplification scheme (for example, the VAT Annual Accounting Scheme). You can check your upcoming VAT return and payment deadlines in your VAT online account or by using this online tool.

    For more information:

    Monthly repeat dates

    Construction Industry Scheme (CIS) deadlines:
    Deadline for receipt of the contractor’s monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of each month.

    PAYE and Class 1 National Insurance Contribution (NICs) deadlines:
    Deadline for electronic payments to be cleared in HMRC’s bank account for any PAYE and Class 1 NICs is the 22nd of each month.

    Employer Payment Summaries:
    The Employer Payment Summary (EPS) is used to notify HMRC that no payment is due, or of any amounts being recovered from payments. If you want the EPS to apply to a specific month, you need to send the EPS before payment to HMRC is due on the 19th following the end of the tax month.

    Quarterly repeat dates

    PAYE / NICs payment deadlines:
    Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter, and cleared electronic payment must reach HMRC’s bank account no later than the 22nd of each quarter.


    The above list is a general overview and does not necessarily constitute a complete and accurate picture of your / your client's tax obligations for the 2017/18 tax year. Care should be taken to ensure all deadlines are correctly adhered to.
    Becky, May 26, 2017
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