Financial Calendar
AIA Tax Deadlines 2019/2020
| 1 April | Start of 2019/20 corporation tax year |
| 5 April | End of the 2018/19 tax year
Quarterly submissions of (electronic) P46(car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th April |
| 6 April | Start of 2019/2020 tax year |
| 19 April | Due date for any outstanding PAYE and Class 1 NIC payments for the previous tax year (22 April if paying electronically) |
| 3 May | Quarterly submissions of (paper) P46(car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th April |
| 31 May | Due date to issue P60s to employees who were working for you on 5 April 2019 |
| 5 July | End of the tax quarter
Last date for agreeing your PAYE Settlement Agreement (if necessary) for 2018/2019 |
| 6 July | Due date for expenses and benefits annual return forms, P9D, P11D(b) to reach HMRC |
| Due date for employers to give a copy of forms P9D and P11D to relevant employees | |
| Due date for submission of form 42 to HMRC (includes certain shares issued to and transferred to/from directors and employees) | |
| 19 July | Due date for any outstanding class 1A NICs payments for the previous tax year (for electronic payments the deadline is 22 July) |
| 31 July | Due date for second Self-Assessment payment on account for 2018/2019 |
| 2 August | Quarterly submissions of P46(car) for employees whose car and or fuel benefit has changed in the quarter leading up to 5th July |
| 5 October | End of tax quarter |
| 19 October | Due date for payment of PAYE Settlement Agreement (if any) for previous tax year (22 October for electronic payments) |
| 31 October | Due date for the submission of paper Self-Assessment Tax Returns for 2018/2019 to avoid a late filing penalty of £100
|
| 2 November | Quarterly submissions of P46(car) for employees whose car and fuel benefit has changed in the quarter leading up to 5th October |
| 30 December | Due date for submission of 2018/2019 Self-Assessment Tax Return deadline if outstanding tax is less than £3,000 and this is to be collected through the client’s PAYE code |
| 5 January | End of tax quarter |
| 31 January | Due date for online submission of Self-Assessment Tax Return for the tax year ended 5 April 2019 |
| Paying balance of 2018/2019 liability and first 2019/2020 payment on account | |
| 2 February | Quarterly submissions of P46(car) for employees whose car and or fuel benefit changed leading up to 5 January |
| Recurring monthly deadlines | |
| 1 | Deadline for paying corporation tax (for tax years ended nine months previously). |
| 19 | Postal deadline for PAYE and NICs for the month (or quarters ending January, April, July or October). |
| 22 | Online deadline for PAYE and NICs for the month (or quarters ending January, April, July or October). |
| Last day | Deadline for submitting corporation tax return for tax year that ended on the same date the year before. |
| Deadline for submitting company accounts with Companies House (nine months after company year-end). | |