Financial Calendar

Monthly Events

Date	Notes	Event
19		PAYE Cheque payment to reach HMRC
22	1	Electronic payment to reach HMRC bank account
One month after month end		Monthly paper VAT return due and cheque payment
One month + 7 days after month end	1	Monthly electronic VAT return and payment due

Notes:

1. On weekend and bank holidays cleared payment must reach HMRC bank account no later than the last bank working day before the deadline date.

Quarterly Events

Date	Event
3 May, 2 August, 2 November, 3 January	P46(Car) return to reach HMRC
One month after quarter end	Quarterly paper VAT return due and cheque payment
One month + 7 days after quarter end	Quarterly electronic VAT return and payment due

Annual Events (tax year 2018/19)

Date	Event
31 May 2018	P60 to be given to each employee that was working for them at 5 April 2018.
5 July	Last date for agreeing PAYE settlement agreements for year ended 5 April 2018
6 July	P11d and P9d forms to reach HMRC and to be given to employees
31 July	Second self assessment payment on account and Class 2 NICs for 2017/18.
31 October	Last day to file 2017-18 paper Tax Return without incurring penalties.
30 December	Last day to file your 2017-18 Tax Return electronically if you wish to have a balancing payment of less than £3,000 collected through your PAYE code.
31 January 2019	Last day to file your 2017-18 Tax Return online without incurring penalties.
	First self assessment payment on account and Class 2 NICs for 2018/19.
	Capital gains tax payment for 2017-18.
	Balancing payment – 2017-18 self assessment and Class 4 NICs.
	Last day to renew 2018/19 tax credits.
	Deadline for amending 2016/17 Tax Return.
6 months after year end	Filing deadline at Companies House for annual accounts of a public limited company
9 months after year end	Filing deadline at Companies House for annual accounts of a private limited company
3 months after VAT year end	Annual adjustment for VAT partial exemption calculations
12 months after year end	Corporation tax return filing deadline