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Tax Calendar 2019/2020

May 2019
2Last day for car change notifications in the quarter to 5 April - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/5/2019
31Deadline for copies of P60 to be issued to employees for 2018/19
June 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/6/2019
July 2019
5Deadline for PAYE settlement agreement for 2018/19
6 Deadline for 2018/19 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2018/19 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2019 or quarter 1 of 2019/20 for small employers
Class 1A NIC due in respect of the tax year 2018/19
31Second self assessment payment on account due for 2018/19
Second 5% penalty surcharge on any 2017/18 outstanding tax due on 31 January 2019 still unpaid
Deadline for Tax Credits to finalise claims for 2018/19 and renew claims for 2019/20
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2017/18 personal tax returns still not filed
August 2019
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2019
September 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/9/2019
30 Closing date to claim Small Business Rate Relief for 2018/19 in England
October 2019
1Due date for payment of Corporation Tax for the year ended 31 December 2018
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2018/19
14Return and payment of CT61 tax due for quarter to 30 September 2019
19Tax and Class 1B national insurance due on PAYE settlements for 2018/19
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/10/2019 or quarter 2 of 2019/20 for small employers
31 Deadline for 2018/19 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only)
November 2019
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2019
December 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2019
30 Deadline for 2018/19 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2020/21 PAYE code (for underpayments of up to £3000 only)
January 2020
1Due date for payment of Corporation Tax for the year ended 31 March 2019
14Return and payment of CT61 tax due for quarter to 31 December 2019
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2020 or quarter 3 of 2019/20 for small employers
31 Deadline for filing 2019 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2018/19
Capital gains tax payment due for 2018/19
First self assessment payment on account due for 2019/20
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2017/18
5% penalty for late payment of tax unpaid for 2017/18 self assessment
February 2020
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2020
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2018/19 outstanding tax due on 31 January 2020 still unpaid
March 2020
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2020
31 Last minute tax planning for the 2019/20 tax year. Ensure you use up all exemptions to which you are entitled
April 2020
5 End of 2019/20 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2020
19Deadline for Employers' 2019/20 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2020 or quarter 4 of 2019/20 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2019/20
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2020
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