Tax calendar

October 2019

Saturday 19 Tax and NI due under a 2018/19 PAYE Settlement Agreement

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2019.

Where the payment is made electronically the deadline for cleared receipt of cleared payment is 22nd October 2019.

Saturday 19 PAYE, Student loan and CIS deductions are due for the month to 5th October 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2019. In year interest will be charged if payment is made late. Penalties also apply.

Saturday 19 PAYE quarterly payments are due for small employers for the pay periods 6th July 2019 to 5th October 2019

This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2019. In year interest will be charged if payment is made late. Penalties also apply.

Thursday 31 Deadline for submitting 'paper' 2018/19 self assessment returns

This deadline is relevant to individuals who need to complete a self assessment tax return for 2018/19 and wish to file the return in a 'paper' form. Self assessment returns submitted after this date must be submitted electronically.

Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2020.

If we are already dealing with this matter on your behalf you need take no action.

Thursday 31 Deadline for submission of 2018/19 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2020/21 PAYE code

This deadline is only relevant for those individuals who complete a 'paper' self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2020/21.

Please note that where your return is submitted online then the filing deadline for 'coding out' is 30 December 2019.

If we are already dealing with this matter on your behalf you need take no action.

November 2019

Saturday 2 Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2019

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms.

Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Tuesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th November 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2019. In year interest will be charged if payment is made late. Penalties also apply.

December 2019

Sunday 1 Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Thursday 19 PAYE, Student loan and CIS deductions are due for the month to 5th December 2019

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20th December 2019 unless you are able to arrange a 'Faster Payment' to clear on or by Sunday 22nd December. In year interest will be charged if payment is made late. Penalties also apply.

Monday 30 Online filing deadline for submitting 2018/19 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2020/21 tax code

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2020/21.