2 September–1 October

Corporation Tax:

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

2 October–1 November

Corporation Tax:

*Submission of returns for APs ending between 2 October 2018 and 1 November 2018. Payment of tax for small companies** with APs ending between 1 January 2019 – 31 January 2019

5 October

Deadline to notify chargeability for income tax/CGT if not registered for self-assessment for the tax year ended 5 April 2019 and deadline to register certain trusts online using the Trust Registration Service

7 October

VAT:

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

19 October

CIS:

Monthly return (online only) for the tax month 6 September to 5 October****

19 October

PAYE:

Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

31 October

Self-assessment:

Submission of paper self-assessment tax return for the tax year ended 5 April 2019*****

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 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.
*****Paper filing deadline may be extended if the taxpayer’s circumstances warrant that an online self-assessment return cannot be completed due to various exclusions published by HMRC. Such paper returns filed by 31 January 2020 will be treated as having a reasonable excuse if accompanied by a reasonable excuse claim.