Key dates and deadlines

Payment Dates

Income Tax and National Insurance Contributions

31 July 2018
2017/18 second payment on account
31 January 2019
2017/18 balancing payment, and 2018/19 first payment on account
31 July 2019
2018/19 second payment on account
31 January 2020
2018/19 balancing payment, and 2019/20 first payment on account

Class 1A NICs

19 July 2018
2017/18 payment due

Capital Gains Tax

31 January 2019
2017/18 Capital Gains Tax
31 January 2020
2018/19 Capital Gains Tax

Corporation Tax

Commencing
9 months and one day after the end of the accounting period (or by quarterly instalments if large company)

Inheritance Tax

Commencing
6 months after the end of the month of death.
For chargeable lifetime transfers, due date is six months after the end of the month in which the transfer was made.

Latest Filing/Issuing Deadlines - 2017/18 PAYE Returns

31 May 2018
Issue P60s to employees
6 July 2018
P11D and P11Db - also issue copies to employees
Deadline for employment related securities

2018 Self Assessment Tax Return (SATR)

31 October 2018
Last filing date - paper returns (SATR Paper Version)
30 December 2018
SATR Online if outstanding tax subject to cap to be included in 2019/20 PAYE code
31 January 2019
Last filing date - online returns (SATR Online)