Monthly Repeated Dates
- 19th of each month.
Construction Industry Scheme (CIS) deadlines monthly returns
Monthly payment of PAYE/Class 1 NICs if by non-electronic methods
- 22nd of each month.
Online payments – the (or the 19th for non-electronic payments) of PAYE/Class 1 NIC’s
Quarterly Repeated Dates
Quarterly PAYE/NICs payments to clear to HMRC by the following dates if paying by approved electronic methods:
- quarter 1 – 22 July (for quarter ended 5 July).
- quarter 2 – 22 October (for quarter ended 5 October).
- quarter 3 – 22 January (for quarter ended 5 January).
- quarter 4 – 22 April (for quarter ended 5 April).
- (for non-electronic payments the deadline is the 19th).
Key Dates for October 2018
- 1st – payment of Corporation Tax Due for accounting period ended December 2017
- 5th – Submission date for forms P46 (Car) for changes during the last quarter
- 31st – Deadline for submission of accounts to Companies House for accounting period ended January 2018
- 31st – Deadline for submission of Corporation Tax Returns for accounting period ended October 2017
- 31st – Deadline for filing Personal Tax Returns (SA100) by paper (unless notice issued by HMRC after 31 Jul 2018, in which case deadline is three months after date of issue of notice)