Tax calendar

January 2019

Thursday 31 Deadline for submitting your 2017/18 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2017/18 liability together with the first payment on account for 2018/19 are also due

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Classes 2 and 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.

There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund.

The balance of any outstanding income tax, Classes 2 and 4 NI, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2018 is due for payment by 31st January 2019. Where the payment is made late interest will be charged.

The first payment on account for 2018/19 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge is also due for payment by 31st January 2019.

If we have already dealt with your self assessment return on your behalf you need take no action.

February 2019

Saturday 2 Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2019

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms. Where one car is merely replaced with another, this may be notified online. A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Tuesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th February 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd February 2019. In year interest will be charged if payment is made late. Penalties also apply.

March 2019

Friday 1 Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Sunday 3 5% late payment penalty on any 2017/18 outstanding tax which was due on 31st January 2019 and still remains unpaid

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Classes 2 and 4 NI, capital gains tax or High Income Child Benefit Charge liabilities.

The balance of any outstanding income tax, Classes 2 and 4 National Insurance, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2018 was due for payment by 31st January 2019. Where the payment is made late interest will be charged. On 3 March 2019 a late payment penalty of 5% will be added to the outstanding liability.

If we have already dealt with this matter on your behalf you need take no action.

Tuesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th March 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd March 2019. In year interest will be charged if payment is made late. Penalties also apply.

Sunday 31 Last minute planning for tax year 2018/19

The final deadline of 5th April 2019 is relevant to individuals who have not considered year end tax planning issues. These issues include:

• utilising your annual capital gains tax exemption
• utilising your annual inheritance tax exemption for gifts
• utilising your annual Individual Savings Account investment limit (ISA)
• making additional pension contributions for 2018/19.

Please do get in touch if you would like any further advice on these or any other issues.

April 2019

Friday 19 Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2018/19 are not paid by today

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Penalties may also apply if any payments have been made late throughout the tax year.

Friday 19 PAYE quarterly payments are due for small employers for the pay periods 6th January 2019 to 5th April 2019

This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is Thursday 18th April 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Monday 22nd April. In year interest will be charged if payment is made late. Penalties also apply.

Friday 19 PAYE, Student loan and CIS deductions are due for the month to 5th April 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is Thursday 18th April 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Monday 22nd April. In year interest will be charged if payment is made late. Penalties also apply.

Friday 19 Deadline for employers' final PAYE return to be submitted online for 2018/19

This is the last day by which your final Full Payment Summary (FPS) for the 2018/19 tax year should be sent to HMRC.

You will not be able to file an FPS relating to 2018/19 after 19th April. If you need to make an amendment or correction to the details reported on a 2018/19 FPS you will need to submit an Earlier Year Update (EYU).

Please be aware that if we deal with the payroll on your behalf that we will ensure that this matter is dealt with on a timely basis.

May 2019

Friday 3 Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2019

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms. Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Sunday 19 PAYE, Student loan and CIS deductions are due for the month to 5th May 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2019. In year interest will be charged if payment is made late. Penalties also apply.

Friday 31 Deadline for forms P60 for 2018/19 to be issued to employees

This deadline is relevant to employers.

June 2019

Saturday 1 Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Wednesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th June 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st June 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Saturday 22nd June.

Penalties apply if payment is made late.

July 2019

Friday 5 Deadline for reaching a PAYE Settlement Agreement for 2018/19

This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date.

Please be aware that if we deal with the PAYE Settlement Agreement on your behalf that we will ensure this matter is dealt with on a timely basis.

Saturday 6 Deadline for forms P11D and P11D(b) for 2018/19 to be submitted to HMRC and copies to be issued to employees concerned

This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the Class 1A NI liability.

Please be aware that if we deal with the forms P11D on your behalf that we will ensure this matter is dealt with on a timely basis.

Saturday 6 Deadline for employers to report share incentives for 2018/19

This deadline is relevant for companies who have reportable events for the tax year 2018/19.

Friday 19 Class 1A NIC due for 2018/19

This deadline is relevant for employers who have provided their employees with benefits for 2018/19. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2019. Interest will be charged if payment is made late. Penalties may also apply.

Friday 19 PAYE Student loan and CIS deductions due for the month to 5th July 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2019. In year interest will be charged if payment is made late. Penalties also apply.

Friday 19 PAYE quarterly payments are due for small employers for the pay periods 6th April 2019 to 5th July 2019

This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2019. In year interest will be charged if payment is made late. Penalties also apply.

Wednesday 31 Second payment on account 2018/19 due

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.

The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2019. Interest is charged on any late payments.

If we have already dealt with this matter on your behalf you need take no action.

August 2019

Friday 2 Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2019

p>This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms.

Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Monday 19 PAYE, Student loan and CIS deductions are due for the month to 5th August 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2019. In year interest will be charged if payment is made late. Penalties also apply.

September 2019

Sunday 1 Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Thursday 19 PAYE, Student loan and CIS deductions are due for month to 5th September 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th September 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd September 2019. In year interest will be charged if payment is made late. Penalties also apply.

October 2019

Saturday 5 Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2018/19 if no tax return has been issued

This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2019 but who believe they have received income or capital gains which will result in a tax liability. This deadline is also relevant to individuals who are liable to the High Income Child Benefit Charge.

Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31st January 2020.

If we have already dealt with this matter on your behalf you need take no action.

Saturday 19 Tax and NI due under a 2018/19 PAYE Settlement Agreement

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2019.

Where the payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2019.

Saturday 19 PAYE, Student loan and CIS deductions are due for the month to 5th October 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2019. In year interest will be charged if payment is made late. Penalties also apply.

Saturday 19 PAYE quarterly payments are due for small employers for the pay periods 6th July 2019 to 5th October 2019

This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2019. In year interest will be charged if payment is made late. Penalties also apply.

Thursday 31 Deadline for submitting 'paper' 2018/19 self assessment returns

This deadline is relevant to individuals who need to complete a self assessment tax return for 2018/19 and wish to file the return in a 'paper' form. Self assessment returns submitted after this date must be submitted electronically.

Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2020.

If we are already dealing with this matter on your behalf you need take no action.

Thursday 31 Deadline for submission of 2018/19 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2020/21 PAYE code

This deadline is only relevant for those individuals who complete a 'paper' self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2020/21.

Please note that where your return is submitted online then the filing deadline for 'coding out' is 30 December 2019.

If we are already dealing with this matter on your behalf you need take no action.

November 2019

Saturday 2 Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2019

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms.

Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Tuesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th November 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2019. In year interest will be charged if payment is made late. Penalties also apply.

December 2019

Sunday 1 Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Thursday 19 PAYE, Student loan and CIS deductions are due for the month to 5th December 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th December 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd December. In year interest will be charged if payment is made late. Penalties also apply.

Monday 30 Online filing deadline for submitting 2018/19 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2020/21 tax code

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2020/21.