Key dates in your dairy.

1 April 2019
  • Making Tax Digital for VAT (MTD) is launched by HMRC.
  • Payment of corporation tax liabilities for accounting periods ended 30 June 2018 for SMEs not liable to pay by instalments.
5 April 2019
  • 2018-19 tax year end.
  • Deadline to pay previously unpaid class 3 NICs for 2012-13.
  • Loan charge applies to disguised remuneration loans outstanding on 5 April.
6 April 2019
  • Start of 2019-20 tax year.
  • Personal allowance increased to £12,500.
7 April 2019
  • Due date for VAT returns and payment for 28 February 2019 quarter (electronic).
14 April 2019
  • Quarterly corporation tax instalment for large companies depending on accounting year end.
  • Forms CT61 to be submitted and tax paid for the quarter ended 31 March 2019.
19 April 2019
  • Payment of PAYE, NIC, CIS and student loan liabilities for month ended 5 April 2019 if not paying electronically.
  • Payment of PAYE liability for quarter ended 5 April 2019 if average monthly liability is less than £1,500.
21 April 2019
  • File online monthly EC sales list.

  • Submit supplementary Intrastat declarations for March 2019.
 

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