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Tax calendar

The red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates an important item.

Click on an item to find out more detail of how it may affect you.

If you would like to receive email reminders before these key tax dates from our taxREMINDER system, then click here to register on our website. If you have already registered and would like to change your taxREMINDER options then click to log on.

October 2018

Wednesday 31 Deadline for submitting 'paper' 2017/18 self assessment returns.

This deadline is relevant to individuals who need to complete a self assessment tax return for 2017/18 and wish to file the return in a 'paper' form. Self assessment returns submitted after this date must be submitted electronically.

Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2019.

If we are already dealing with this matter on your behalf you need take no action.

Wednesday 31 Deadline for submission of 2017/18 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2019/20 PAYE code.

This deadline is only relevant for those individuals who complete a 'paper' self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2019/20.

Please note that where your return is submitted online then the filing deadline for 'coding out' is 30 December 2018.

If we are already dealing with this matter on your behalf you need take no action.

November 2018

Friday 2 Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2018.

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement.  The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.  This notification may be made by completing and printing off the relevant by paper or online forms.

Where one car is merely replaced with another, this may be notified online.

A change in car for car benefits which are being 'payrolled' should not be reported on a P46(car).

Monday 19 PAYE, Student loan and CIS deductions are due for the month to 5th November 2018.

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.  

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd November 2018. In year interest will be charged if payment is made late. Penalties also apply.

December 2018

Saturday 1 Advisory Fuel Rates.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

Wednesday 19 PAYE, Student loan and CIS deductions are due for the month to 5th December 2018.

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.  

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st December 2018 unless you are able to arrange a 'Faster Payment' to clear on or by Saturday 22nd December. In year interest will be charged if payment is made late. Penalties also apply.

Sunday 30 Online filing deadline for submitting 2017/18 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2019/20 tax code.

This deadline is relevant for those individuals who complete a self assessment tax return online and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2019/20.

If we are already dealing with this matter on your behalf you need take no action.