Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
14 Dec 2018
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EC sales list
Deadline for paper monthly or quarterly return filing.
19 Dec 2018
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Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from November 2018.
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CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Dec 2018
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Intrastat
Due date for payment of supplementary declarations for November 2018.
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EC sales list
Deadline for online monthly or quarterly return filing.
22 Dec 2018
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Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Dec 2018
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Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 Dec 2018
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CT61
End of CT61 quarterly period.
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Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2017 to be submitted to HMRC.
01 Apr 2019
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Class 2 national insurance
This is now abolished.
06 Apr 2019
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Termination payments
National insurance to be paid on termination payments in excess of £30,000.
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Residence nil-rate band
Residence nil-rate band increases from £125,000 to £150,000.
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Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 25%. Percentage of basic rate reduction is 75%.
06 Apr 2020
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Residence nil-rate band
Residence nil-rate band increases from £150,000 to £175,000.
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Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.
