Key dates and deadlines
| Payment dates | |||
|---|---|---|---|
| Self assessment | 2018/19 | 2017/18 | |
| 1st payment on account | 31 January | 2019 | 2018 |
| 2nd payment on account | 31 July | 2019 | 2018 |
| Balancing payment | 31 January | 2020 | 2019 |
| Capital Gains Tax* | 31 January | 2020 | 2019 |
| Other payment dates | |||
| Class 1A NIC | 19 July | 2019 | 2018 |
| Class 1B NIC | 19 October | 2019 | 2018 |
*Non-residents with gains on UK residential property must pay CGT within 30 days of disposal unless already filing a self assessment tax return.
Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a ‘large’ company paying by quarterly instalments.
| 2017/18 Filing deadlines | |
|---|---|
| Issue P60s to employees | 31 May 2018 |
| P11D, P11D(b) | 6 July 2018 |
| Self assessment tax return (SATR) paper version | 31 October 2018 |
| Online SATR if outstanding tax to be included in 2019/20 PAYE code |
30 December 2018 |
| Online SATR | 31 January 2019 |