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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).