KEY UK TAX DEADLINES
2 July–1 Aug |
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 |
31 July |
Self-assessment: |
Deadline for payment of second self-assessment payment on account for 2018–19 |
2 Aug–1 Sept |
Corporation Tax: |
*Submission of returns for APs ending between 2 August 2018 and 1 September 2018. Payment of tax for small companies** with APs ending between 1 November 2018 – 30 November 2018 |
2 Aug |
PAYE: |
Deadline for submitting Form P46(Car) for the quarter to 5 July, if benefits not payrolled |
7 Aug |
VAT: |
Return and payment due for the VAT period ending 30 June*** |
19 Aug |
CIS: |
Monthly return (online only) for the tax month 6 July to 5 August**** |
19 Aug |
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. |