TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY UK TAX DEADLINES

2 May–1 June

Corporation Tax:

*Submission of returns for APs ending between 2 May 2018 and 1 June 2018. Payment of tax for small companies** with APs ending between 1 August 2018 – 31 August 2018

31 May

PAYE:

Deadline to give a P60 to all employees on payroll as at 5 April 2019

2 June–1 July

Corporation Tax:

*Submission of returns for APs ending between 2 June 2018 and 1 July 2018. Payment of tax for small companies** with APs ending between 1 September 2018 – 30 September 2018

7 June

VAT:

Return and payment due for the VAT period ending 30 April***

19 June

CIS:

Monthly return (online only) for the tax month 6 April to 5 May****

19 June

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

Notes:

*Company tax returns must be submitted online. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.
**Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as “large” or “very large” should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.
***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases. From 1 April 2019, businesses with turnover exceeding the VAT registration threshold (currently £85,000) must meet the requirements of Making Tax Digital (“MTD”) for VAT in respect of their first VAT return period beginning on or after 1 April 2019. For some businesses, MTD for VAT is deferred and does not commence until 1 October 2019.
****Deadline is extended to the 22nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22nd day of the month (unless paying by Faster Payment) or 19th for non-electronic.