UK Tax filing and payment deadlines in the UK 2018/19


Becky

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Self assessment

5 October 2019: 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 2019: Deadline to submit paper tax returns

31 January 2020:
  • 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 2018/19 is due during the tax year - 31 July 2018.

For more information: https://www.gov.uk/self-assessment-tax-returns/


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 2019: Give your employees a P60 for 2018/19

By 6 July 2019: Report employee expenses and benefits for 2018/19

For more information: https://www.gov.uk/payroll-annual-reporting/overview


Employers - expenses and benefits

6 July 2019:

  • 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 2019: 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 2019: 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: https://www.gov.uk/employer-reporting-expenses-benefits


VAT


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: https://www.gov.uk/vat-returns


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.

For more information: What you must do as a Construction Industry Scheme (CIS) contractor

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.

For more information: Running Payroll

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.

For more information: Reporting to HMRC - EPS


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.


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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 2018/19 tax year. Care should be taken to ensure all deadlines are correctly adhered to.
 
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Helpful list of dates and of course HMRC fines you if you are later submitting your VAT, or personal tax returns.
 
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