This is a summary of the key dates. Please also visit our complete Tax Calendar
| Income tax (including class 4 national insurance) | |
| 31 July 2019 | Second payment on accountFurther automatic 5% surcharge on any 2017/18 tax outstanding |
| 31 January 2020 | 2019/20 first payment on account |
| 1 March 2020 | Automatic 5% surcharge on any 2018/19 tax outstanding |
| Capital gains tax payable | |
| 31 January 2020 | 2018/19 capital gains tax |
| 31 January 2021 | 2019/20 capital gains tax |
| Inheritance tax payable | |
| Six months after the end of the month of death or chargeable transfer. | |
| For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year. | |
| Corporation tax payable | |
| Small companies | 9 months and 1 day after the end of the accounting period |
| Large companies | 4 quarterly instalments commencing 6 months and 13 days from the start of the accounting period with the balance 9 months and 1 day after the end of the accounting period |
| Latest filing/issuing deadlines – 2018/19 PAYE returns | |
| 19 May 2019 | Last return of the 2018/19 tax year under RTI |
| 31 May 2019 | Issue P60s to employees |
| 6 July 2019 | P11D and P11D(b) – also issue copies to employees |
| 19 July 2019 | Class 1A national insurance for 2018/19 due on relevant benefits |
| 2018/19 tax return | |
| 31 October 2019 | Last paper filing date |
| 30 December 2019 | Last date for filing if tax owing is to be coded out in 2020/21 |
| 31 January 2020 | Last online filing date |
2019 and beyond
From April 2019, groups of companies or individual companies with profits in excess of £20 million in an accounting period have to pay four quarterly payments in months 3,6,9 and 12 in the accounting period, which is four months earlier than was previously the case.
This new regime applies to accounting periods beginning on or after 1 April 2019. Payments start at two months and 13 days after the beginning of the accounting period and follow every three months thereafter.
Divyanshi is a subject matter expert in the UK accounting space, creating clear and easy-to-read content for accountants and businesses. She covers topics such as VAT returns, Self-assessment tax, bookkeeping, business planning and Year-end accounts. By understanding the common challenges faced by accountants and business owners, she focuses on writing content that answers real questions and simplifies complex topics. Her approach keeps information clear, relevant and useful for everyday business needs.
