Dates to Remember

5 April 2020

  • Last day of 2019/20 tax year.

  • Deadline for 2019/20 ISA investments.

  • Last day to make disposals using the 2019/20 CGT exemption.

14 April 2020

  • Due date for income tax for the CT61 period to 31 March 2020.

19 April 2020

  • Automatic interest is charged where PAYE tax, student loan deductions, class 1 NICs or CIS deductions for 2019/20 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

  • PAYE quarterly payments are due for small employers for the pay periods 6 January 2020 to 5 April 2020.

  • PAYE, Student loan and CIS deductions are due for the month to 5 April 2020.

  • Deadline for employers' final PAYE return to be submitted online for 2019/20

3 May 2020

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2020.

19 May 2020

  • PAYE, Student loan and CIS deductions are due for the month to 5 May 2020.

31 May 2020

  • Deadline for forms P60 for 2019/20 to be issued to employees.

1 June 2020

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

19 June 2020

  • PAYE, Student loan and CIS deductions are due for the month to 5 June 2020.

30 June 2020

  • End of CT61 quarterly period.

5 July 2020

  • Deadline for reaching a PAYE Settlement Agreement for 2019/20.

  • 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 2020

  • Deadline for forms P11Ds and P11D(b) for 2019/20 to be submitted to HMRC and copies to be issued to employees concerned.

  • Deadline for employment related securities returns for 2019/20.

14 July 2020

  • Due date for income tax for the CT61 period to 30 June 2020.

19 July 2020

  • Class 1A NICs due for 2019/20.

  • PAYE, Student loan and CIS deductions are due for the month to 5 July 2020.

  • PAYE quarterly payments are due for small employers for the pay periods 6 April 2020 to 5 July 2020.

31 July 2020

  • Second self-assessment payment on account regarding the 2019/20 tax year due.

2 August 2020

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2020

19 August 2020

  • PAYE, Student loan and CIS deductions are due for the month to 5 August 2020.

1 September 2020

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

19 September 2020

  • PAYE, Student loan and CIS deductions are due for the month to 5 September 2020.

30 September 2020

  • End of CT61 quarterly period.

1 October 2020

  • Due date for payment of Corporation Tax for the accounting period ended 31 December 2019.

5 October 2020

  • Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2019/20 if no tax return has been issued.

14 October 2020

  • Due date for income tax for the CT61 quarter to 30 September 2020.

19 October 2020

  • Tax and NICs due under a 2019/20 PAY Settlement Agreement.

  • PAYE, Student loan and CIS deductions are due for the month to 5 October 2020.

  • PAYE quarterly payments are due for small employers for the pay periods 6 July 2018 to 5 October 2020.

31 October 2020

  • Deadline for HMRC to receive your 2019/20 paper self assessment tax return (SATR).

  • Deadline for 2019/20 paper SATR if you expect tax to be collected by adjustment to your 2021/22 PAYE code and/or you require a paper bill in time to make payment by the due date.

2 November 2020

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 October 2020.

19 November 2020

  • PAYE, Student loan and CIS deductions are due for the month to 5 November 2020.

1 December 2020

  • 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 2020.

30 December 2020

  • Online filing deadline for submitting 2019/20 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2021/22 tax code.

31 December 2020

  • End of CT61 quarterly period.

  • Filing date for Company Tax Return Form CT600 for the period ended 31 December 2019.

1 January 2020

  • Due date for the payment of Corporation Tax for the period ended 31 March 2020.

14 January 2021

  • Due date for income tax for the CT61 quarter to 31 December 2020.

19 January 2021

  • PAYE, Student loan and CIS deductions are due for the month to 5 January 2021.

  • PAYE quarterly payments are due for small employers for the pay periods 6 October 2018 to 5 January 2021.

31 January 2021

  • Deadline for submitting your 2019/20 online SATR (£100 automatic penalty if your return is late).

  • Due date for HMRC to receive cleared funds for 2019/20 capital gains tax, class 2 NICs and balance of income tax and Class 4 NICs, and first payment on account for 2020/21..

2 February 2021

  • Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 January 2021.

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

19 February 2021

  • PAYE, Student loan and CIS deductions are due for the month to 5 February 2021.

1 March 2021

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

3 March 2021

  • 5% late payment penalty on any 2019/20 outstanding tax which was due on 31 January 2021 and still remains unpaid.

19 March 2021

  • PAYE, Student loan and CIS deductions are due for the month to 5 March 2021.

31 March 2021

  • End of Corporation Tax financial year.

  • End of CT61 quarterly period.

  • Filing date for Company Tax Return Form CT600 for the period 31 March 2020.