Important Dates

 

There are many dates throughout the year that your company should be aware of.

Below is a breakdown of some key dates.

2019

April 2019

1st – Corporation Tax due for companies with 30/06/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/04/2019

30th – Companies House filing date for companies year ended 31/07/2019

May 2019

1st – Corporation Tax due for companies with 30/07/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/05/2019

30th – Companies House filing date for companies year ended 31/08/2019

June 2019

1st – Corporation Tax due for companies with 30/08/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/06/2019

30th – Companies House filing date for companies year ended 31/09/2019

July 2019

1st – Corporation Tax due for companies with 30/09/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/07/2019

30th – Companies House filing date for companies year ended 31/10/2019

August 2019

1st – Corporation Tax due for companies with 30/10/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/08/2019

30th – Companies House filing date for companies year ended 31/11/2019

September 2019

1st – Corporation Tax due for companies with 30/11/2019 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/09/2019

30th – Companies House filing date for companies year ended 31/12/2019

October 2019

1st – Corporation Tax due for companies with 31/12/2019 year end

6th – Last date to notify HMRC of a tax liability where no tax return has been issued

14th – Due date for income tax for the CT61 quarter to 30/09/2019

19th
– PAYE/NIC payment due for month ending 05/10/2019

31st – Accounts due at Companies House for companies with 31/01/2019 year end

31st – Deadline for submission of corporation tax return to HMRC for companies with 31/10/2019 year end

31st – Deadline for submission of paper self assessment tax return for 2018/19

31st – Final filing date for 2018/19 paper returns without incurring penalties (whether or not HMRC to compute liability) and where underpayment to be collected by PAYE coding adjustment.

November 2019

1st – Please ensure you are retaining your documents for the 2020 Tax Return.

2nd – Submission date of P46 (Car) for quarter to 5 October.

December 2019

19th – PAYE & NIC due for the month ended 05/12/2019. Submit Construction Industry Scheme return for the month ended 05/12/2019

30th – Last day to file your 2018/2019 Tax Return electronically if you wish to have a 2018/19 balancing payment of less than £3,000 collected through your 2019/20 PAYE code.

31st – Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2019.
31st – End of relevant year for taxable distance supplies to UK for VAT registration purposes.
31st – End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
31st – End of CT61 quarterly period.
31st – Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2019.

2020

January 2020

1st – Due date for payment of Corporation Tax for period ended 31 March 2019.
14th – Due date for income tax for the CT61 quarter to 31 December 2019.

31st – First self assessment payment on account for 2018/19.
31st – Capital gains tax payment for 2018/19.
31st – Balancing payment – 2018/19 income tax/Class 4 NICs.
31st - Deadline for amending 2017/18 Tax Return.
31st – Last day to file the 2018/19 Tax Return online without incurring penalties.
February 2020

1st - £100 penalty if 2019 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2018/19 tax not yet paid.
2nd – Submission date of P46 (Car) for quarter to 5 January.

28th – Last day to pay any balance of 2018/19 tax and Class 4 NICs to avoid an automatic 5% surcharge
Contact Young Accountancy & Co to see if we can help assist with any of the above key dates.