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Tax Dates – 4 Business guide to tax dates 2019/20

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)

2019 Self Assessment

  • 05/10/2019 – Registration deadline for self assessment
  • 31/10/2019 – Submission deadline for paper tax returns
  • 31/10/2019 – Paper return and taxpayer wishes for tax underpayment of less than £3,000 to be included In their PAYE code
  • 30/12/2019 – Electronic return and taxpayer wishes for tax underpayment of less than £3,000 to be included In their PAYE code
  • 31/01/2020 – Submission deadline for online tax returns

Income tax and National Insurance

  • 31/01/2020 – 2018/19 Balancing payment
  • 31/01/2020 – 2019/20 First payment on account
  • 31/07/2020 – 2019/20 Second payment on account

Capital gains tax

  • 31/01/2020 – 2018/19 Capital Gains Tax liabilities
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