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 October 2020

• 1^st – payment of Corporation Tax Due for accounting period ended 31^st December 2019
• 5^th – Submission date for forms P46 (Car) for changes during the last quarter
• 31^st – Deadline for submission of accounts to Companies House for accounting period ended January 2019
• 31^st – Deadline for submission of Corporation Tax Returns for accounting period ended 31^st October 2019