Important Dates

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 April 2020

• 1^st – payment of Corporation Tax Due for accounting period ended 30^th June 2019
• 5^th – Submission date for forms P46 (Car) for changes during the last quarter
• 5^th – Tax Year ends, year-end payroll submission, P60’s to staff etc for 2019/2020
• 6^th – New tax year, prepare payroll for 2020/2021, gather information for personal tax returns
• 30^th – Deadline for submission of accounts to Companies House for accounting period ended July 2019
• 30^th – Deadline for submission of Corporation Tax Returns for accounting period ended 30^th April 2019