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 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

5 July

PAYE:

Last date for agreeing PAYE Settlement Agreements (if any) for 2018/19.

6 July

Employment Taxes:

P11D and P11D(b) or substitutes for the tax year 5 April 2019, also last date to give form P11D to relevant employees.

6 July

Employment Taxes:

Online reporting relating to share-related benefits provided to employees for the tax year 5 April 2019

7 July

VAT:

Return and payment due for the VAT period ending 31 May***

2 July–1 August

Corporation Tax:

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

19 July

CIS:

Monthly return (online only) for the tax month 6 June to 5 July****

19 July

PAYE:

Quarterly/Monthly PAYE/Class 1 NIC/Apprenticeship levy payments and payment of Class 1A NIC for 2018/19****

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 also 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.