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Tax Dates – 4 Business guide to tax dates 2018/19

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Accounts

Unless filing the company’s first accounts, submission deadlines are normally:

  • 9 months from the accounting reference date for a private company
  • 6 months from the accounting reference date for a public company

Confirmation statement

Due date is usually a year after either:

  • the date your company incorporated
  • the date you filed your last annual return or confirmation statement

You can file your confirmation statement up to 14 days after the due date

Corporation tax

  • Payment due 9 months and one day after the end of the accounting period (unless quarterly instalments apply)
  • Submission of corporation tax return (CT600) due 12 months following the period of account

Payroll and CIS

  • Full Payment Submission (FPS) due for submission on or before your employees’ pay date CIS returns due for submission by 19th of the following month
  • Settlement of PAYE/National Insurance due by 22nd of the following month (or 19th if paid by cheque)

VAT

  • Deadline for submitting returns online and payment 1 calendar month and 7 days after the end of an accounting period (unless the business accounts for VAT annually or is required to make payments on account)

2018 Self assessment tax return

  • 5/10/2018 Registation deadline for self assessment
  • 31/10/2018 Submission deadline for paper tax returns
  • 31/10/2018 Paper return and taxpayer wishes for tax underpayment of less than £3,000 to be included in their PAYE code
  • 31/12/2018 Electronic return and taxpayer wishes for tax underpayment of less than £3,000 to be included in their PAYE code
  • 31/1/2019 Submission deadline for online tax returns

Income tax and national insurance

  • 31/1/2019 – 2017/18 Balancing payment
  • 2018/19 First payment on account
  • 31/7/2019 – 2018/19 Second payment on account

Capital gains tax

  • 31/1/2019 – 2017/18 Capital Gains Tax liabilities
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