Payment Dates
Income Tax and National Insurance Contributions
- 31 July 2018
- 2017/18 second payment on account
- 31 January 2019
- 2017/18 balancing payment, and 2018/19 first payment on account
- 31 July 2019
- 2018/19 second payment on account
- 31 January 2020
- 2018/19 balancing payment, and 2019/20 first payment on account
Class 1A NICs
- 19 July 2018
- 2017/18 payment due
Capital Gains Tax
- 31 January 2019
- 2017/18 Capital Gains Tax
- 31 January 2020
- 2018/19 Capital Gains Tax
Corporation Tax
- Commencing
- 9 months and one day after the end of the accounting period (or by quarterly instalments if large company)
Inheritance Tax
- Commencing
- 6 months after the end of the month of death.
- For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made.
Latest Filing/Issuing Deadlines – 2017/18 PAYE Returns
- 31 May 2018
- Issue P60s to employees
- 6 July 2018
- P11D and P11Db – also issue copies to employees
- Deadline for employment related securities
2018 Self Assessment Tax Return (SATR)
- 31 October 2018
- Last filing date – paper returns (SATR Paper Version)
- 30 December 2018
- SATR Online if outstanding tax subject to cap to be included in 2019/20 PAYE code
- 31 January 2019
- Last filing date – online returns (SATR Online)