Dates and deadlines for January 2019
2nd January 2019
As we begin 2019, here are some important tax dates to keep in mind this January.
Due date for November VAT returns unless exempted.
EC sales list
Deadline for paper monthly or quarterly return filing.
Due date for income tax for the CT61 quarter to 31 December 2018.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from December 2018.
Quarterly postal PAYE/class 1 NICs payment
Q3 (2018/19) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for December 2018.
Quarterly electronic PAYE/class 1 NICs payment
Q3 (2018/19) PAYE/NIC payment due in order to avoid an automatic interest charge.
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Deadline for online submission of self-assessment tax return for 2017/18 tax year, and for making balancing payments and payments on account.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2018 to be submitted to HMRC.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Talk to us about your tax obligations.