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Dates to Remember

5 April 2018

  • Last day of 2017/18 tax year.
  • Deadline for 2017/18 ISA investments.
  • Last day to make disposals using the 2017/18 CGT exemption.

14 April 2018

  • Due date for income tax for the CT61 period to 31 March 2018.

19 April 2018

  • Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NICs or CIS deductions for 2017/18 are not paid by today. Penalties may also apply if any paments have been made late throughout the tax year.
  • PAYE quarterly payments are due for small employers for the pay periods 6 January 2018 to 5 April 2018.
  • PAYE, Student loan and CIS deductions are due for the month to 5 April 2018.
  • Deadline for employers' final PAYE return to be submitted online for 2017/18

3 May 2018

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2018.

19 May 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 May 2018.

31 May 2018

  • Deadline for forms P60 for 2017/18 to be issued to employees.

1 June 2018

  • End of CT61 quarterly periodNew Advisory Fuel Rates (AFR) for company car users apply from today.

19 June 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 June 2018.

30 June 2018

  • End of CT61 quarterly period.

5 July 2018

  • Deadline for reaching a PAYE Settlement Agreement for 2017/18.
  • Deadline for submission of Form 42 (transactions in shares and securities).
  • Deadline for submission of EMI40 (EMI Annual Return).
  • File Taxed Award Scheme Returns.
  • File P11Ds, P11D(b)s and P9Ds and issue copies to employees.

6 July 2018

  • Deadline for forms P11Ds and P11D(b) for 2017/18 to be submitted to HMRC and copies to be issued to employees concerned.
  • Deadline for employment related securities returns for 2017/18.

14 July 2018

  • Due date for income tax for the CT61 period to 30 June 2018.

19 July 2018

  • Class 1A NICs due for 2017/18.
  • PAYE, Student loan and CIS deductions are due for the month to 5 July 2018.
  • PAYE quarterly payments are due for small employers for the pay periods 6 April 2018 to 5 July 2018.

31 July 2018

  • Second payment on account 2017/18 due.

2 August 2018

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2018

19 August 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 August 2018.

1 September 2018

  • New Advisory Fuel Rates (AFR) for company car users apply from today.

19 September 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 September 2018.

30 September 2018

  • End of CT61 quarterly period.

1 October 2018

  • Due date for payment of Corporation Tax for the period ended 31 December 2017.

5 October 2018

  • Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2017/18 if no tax return has been issued.

14 October 2018

  • Due date for income tax for the CT61 quarter to 30 September 2018.

19 October 2018

  • Tax and NICs due under a 2017/18 PAY Settlement Agreement.
  • PAYE, Student loan and CIS deductions are due for the month to 5 October 2018.
  • PAYE quarterly payments are due for small employers for the pay periods 6 July 2018 to 5 October 2018.

31 October 2018

  • Deadline for HMRC to receive your 2017/18 paper self assessment tax return (SATR).
  • Deadline for 2017/18 paper SATR if you expect tax to be collected by adjustment to your 2019/20 PAYE code and/or you require a paper bill in time to make payment by the due date.

2 November 2018

  • Ddadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 October 2018.

19 November 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 November 2018.

1 December 2018

  • New Advisory Fuel Rates (AFR) for company car users apply from today.

19 December 2018

  • PAYE, Student loan and CIS deductions are due for the month to 5 December 2018.

30 December 2018

  • Online filing deadline for submitting 2017/18 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2019/20 tax code.

31 December 2018

  • End of CT61 quarterly period.
  • Filing date for Company Tax Return Form CT600 for the period ended 31 December 2017.

1 January 2019

  • Due date for the payment of Corporation Tax for the period ended 31 March 2018.

14 January 2019

  • Due date for income tax for the CT61 quarter to 31 December 2018.

19 January 2019

  • PAYE, Student loan and CIS deductions are due for the month to 5 January 2019.
  • PAYE quarterly payments are due for small employers for the pay periods 6 October 2018 to 5 January 2019.

31 January 2019

  • Deadline for submitting your 2017/18 online SATR (£100 automatic penalty if your return is late).
  • Due date for HMRC to receive cleared funds for 2017/18 capital gains tax, class 2 NICs and balance of income tax and Class 4 NICs; and first payment on accound for 2018/19.

2 February 2019

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 January 2019.

2 February 2019

  • Quarterly submission date of P46(Car) for quarter to 5 January.

19 February 2019

  • PAYE, Student loan and CIS deductions are due for the month to 5 February 2019.

1 March 2019

  • New Advisory Fuel Rates (AFR) for company car users apply from today.

3 March 2019

  • 5% late payment penalty on any 2017/18 outstanding tax which was due on 31 January 2019 and still remains unpaid.

19 March 2019

  • PAYE, Student loan and CIS deductions are due for the month to 5 March 2019.

31 March 2019

  • End of Corporation Tax financial year.
  • End of CT61 quarterly period.
  • Filing date for Company Tax Return Form CT600 for the period 31 March 2018.