Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
01 Dec 2019
Due date for October VAT returns, unless exempted.
14 Dec 2019
EC sales list
Deadline for paper monthly or quarterly return filing.
19 Dec 2019
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 November 2019.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 Dec 2019
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for November 2019.
22 Dec 2019
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.
30 Dec 2019
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2018 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 Dec 2019
End of CT61 quarterly period.
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2018 to be submitted to HMRC.
06 Apr 2020
Residence nil-rate band
Residence nil-rate band increases from £150,000 to £175,000.
Buy-to-let finance costs
Percentage of finance costs deductible from rental income reduces to 0%. Percentage of basic rate reduction is 100%.