Tax Due Dates for Limited Companies

Important Dates for Limited Companies

Corporation Tax payments are due 9 months and 1 day following your financial year end

e.g. – Year End is 31 December 2018.  Any Corporation Tax owed must be paid by 1 October 2019

CIS

Returns must reach HMRC by the 19th of each month.

e.g. – Period 6 May to 5 June must be filed by 19 June

VAT Due Date

Due dates for returns and payments:

Accounting Quarter period ends 28 Feb – VAT return due 7 April (if filed online)

Accounting Quarter period ends 31 Mar – VAT return due 7 May (if filed online)

Accounting Quarter period ends 30 Apr – VAT return due 7 June (if filed online)

Accounting Quarter period ends 31 May – VAT return due 7 July (if filed online)

PAYE Due Date

Under RTI (“Real Time Information”), an employer must file details of any payments made to employees on or before the date that a payment is made to the employee.

Payments of PAYE and NI must reach HMRC by the 19th of the month following the tax month in which the salary payment was made, if paying by cheque, or by the 22nd of the month if paying electronically.

NB – if the 19th or 22nd falls on a weekend or bank holiday, payment must reach them on the last working day BEFORE the weekend or holiday.

19 April 2019  Final submission must be made to HMRC under RTI for the year, including answering the “end of year questions”
31 May 2019  P60’s to be given to all employees
31 May 2019  P11d to be filed with HMRC
19 July 2019  Class 1 A payment to reach HMRC (postal)
22 July 2019  Class 1 A payment to reach HMRC (electronic)