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Tax Calendar
April 2018
5 Last day of 2017/18 tax year.
Deadline for 2017/18 ISA investments
and pension contributions.
Last day to make disposals using the
2017/18 CGT exemption.
14 Due date for income tax for the CT61
period to 31 March 2018.
19 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
payments 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.
May 2018
3 Deadline for submitting P46(Car) for
employees whose car/fuel benefits
changed during the quarter to
5 April 2018.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 May 2018.
31 Deadline for forms P60 for 2017/18 to
be issued to employees.
June 2018
1 New Advisory Fuel Rates (AFR) for
company car users apply from today.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 June 2018.
30 End of CT61 quarterly period.
July 2018
5 Deadline for reaching a PAYE
Settlement Agreement for 2017/18.
6 Deadline for forms P11D and P11D(b)
for 2017/18 to be submitted to HMRC
and copies to be issued to employees
concerned.
Deadline for employers to report share
incentives for 2017/18.
14 Due date for income tax for the CT61
period to 30 June 2018.
19 Class 1A NICs due for 2017/18.
PAYE, Student loan and CIS
deductions 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 Second payment on account 2017/18
due.
August 2018
2 Deadline for submitting P46(Car) for
employees whose car/fuel benefits
changed during the quarter to
5 July 2018.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 August 2018.
September 2018
1 New Advisory Fuel Rates (AFR) for
company car users apply from today.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 September 2018.
30 End of CT61 quarterly period.
October 2018
1 Due date for payment of
Corporation Tax for period ended
31 December 2017.
5 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 Due date for income tax for the CT61
quarter to 30 September 2018.
19 Tax and NICs due under a 2017/18
PAYE 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 Deadline for submitting ‘paper’
2017/18 self assessment returns.
November 2018
2 Deadline for submitting P46(Car) for
employees whose car/fuel benefits
changed during the quarter to
5 October 2018.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 November 2018.
December 2018
1 New Advisory Fuel Rates (AFR) for
company car users apply from today.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 December 2018.
30 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 End of CT61 quarterly period.
Filing date for Company Tax Return
Form CT600 for period ended
31 December 2017.
January 2019
1 Due date for payment of corporation
tax for period ended 31 March 2018.
14 Due date for income tax for the CT61
quarter to 31 December 2018.
19 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 Deadline for submitting your 2017/18
self assessment return (£100
automatic penalty if your return is
late) and the balance of your 2017/18
liability together with the first
payment on account for 2018/19 are
also due.
Capital gains tax payment for 2017/18.
Balancing payment – 2017/18 income
tax and Class 4 NICs. Class 2 NICs also
due.
February 2019
2 Deadline for submitting P46(car) for
employees whose car/fuel benefits
changed during the quarter to
5 January 2019.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 February 2019.
March 2019
1 New Advisory Fuel Rates (AFR) for
company car users apply from today.
3 5% late payment penalty on any
2017/18 outstanding tax which was
due on 31 January 2019 and still
remains unpaid.
19 PAYE, Student loan and CIS
deductions are due for the month to
5 March 2019.
31 End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return
Form CT600 for period ended
31 March 2018.
Last minute planning for tax year
2018/19 – please contact us for
advice.
April 2019
1 MTD for VAT is introduced and has
effect from 1 April 2019, where a
taxpayer has a ‘prescribed accounting
period’ which begins on that date,
and otherwise from the first day of a
taxpayer’s first prescribed accounting
period beginning after 1 April 2019.
April 2018
M Tu
W Th
F
Sa
Su
30
1
2
3
4
5
6
7
8
9
10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
July 2018
M Tu
W Th
F
Sa
Su
30 31
1
2
3
4
5
6
7
8
9
10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
October 2018
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
January 2019
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
May 2018
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
August 2018
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
November 2018
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
February 2019
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28
June 2018
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30
September 2018
M Tu
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F
Sa
Su
1
2
3
4
5
6
7
8
9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
December 2018
M Tu
W Th
F
Sa
Su
31
1
2
3
4
5
6
7
8
9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
March 2019
M Tu
W Th
F
Sa
Su
1
2
3
4
5
6
7
8
9
10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31