Dates for your dairy.

Key dates for your dairy.

1 October 2018

  • Payment of corporation tax liabilities for period ended 31 December 2017 for small and medium-sized companies not liable to pay in instalments.

5 October 2018

  • HMRC must be advised of income tax or capital gains tax liabilities for 2017-18 if a tax return or notice to file has not been received.

7 October 2018

  • Due date for VAT return and payment for 31 August 2018 quarter (electronic payment).

14 October 2018

  • Form CT61 to be submitted and tax paid for quarter ended 30 September 2018.
  • Monthly EC sales list (paper return).

19 October 2018

  • Pay PAYE/CIS liabilities for month ended 5 October 2018 if by cheque.
  • File monthly CIS return.
  • PAYE settlement agreement tax/class 1B NIC liabilities if paying by cheque.
  • Payment of PAYE liability for quarter ended 5 October 2018 if average monthly liability is less than £1,500.

21 October 2018

  • File online monthly EC sales list.
  • Submit supplementary intrastat declarations for September 2018.

22 October 2018

  • PAYE payments if paid online.
  • Electronic payment of PAYE for quarter ended 5 October 2018 if average monthly liability is less than £1,500, and of PAYE settlement agreement liabilities.

31 October 2018

  • Deadline for submission of 2017-18 paper self-assessment tax returns.
  • Deadline for individuals with PAYE income to request a self-assessment tax return for 2014-15 (ITEPA 2003, s 711).
  • Companies House should have received accounts of private companies with a 31 January 2018 year end and PLCs with a 30 April 2018 year end.
  • HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 October 2017.