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 July–1 August

Corporation Tax:

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

31 July

Self-assessment:

Deadline for payment of second payment on account for 2019-20

2 August

PAYE:

Deadline for submitting Form P46(Car) for the quarter to 5 July, if benefits not payrolled

2 August–1 September

Corporation Tax:

** Submission of returns for APs ending between 2 August 2019 and 1 September 2019. Payment of tax for small companies*** with APs ending between 1 November 2019–30 November 2019

7 August

VAT:

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

19 August

CIS:

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

19 August

PAYE:

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

Note:

*The above deadlines are subject to any special measures agreed with or introduced by HMRC in response to the COVID-19 pandemic.
**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 under this 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 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.