Tax and business calendar

30 Sep 2018

• 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 30 September 2017 to be submitted to HMRC.

• Disclosing undeclared offshore tax liabilities

  Deadline for disclosing undeclared offshore tax liabilities (relating to income tax, capital gains tax or inheritance tax for the relevant periods) to HMRC is on or before 30 September 2018.

• CT61

  End of CT61 quarterly period.

01 Oct 2018

• Corporation tax payment

  Corporation tax payment due for year end 31 December 2017, for those companies not liable to pay their liability by instalments.

05 Oct 2018

• Income tax and capital gains

  Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

07 Oct 2018

• VAT return

  Due date for August VAT returns unless exempted.

14 Oct 2018

• EC sales list

  Deadline for paper monthly or quarterly return filing.

• CT61 payment

  Due date for income tax for the CT61 quarter to 30 September 2018.

19 Oct 2018

• 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 September 2018.

• Postal PAYE settlements

  Tax and class 1B national insurance contributions due on PAYE settlements for 2017/18. If paying by cheque this must be with HMRC by today.

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Quaterly postal PAYE/class 1 NICs payment

  Q2 (2018/19) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

21 Oct 2018

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for September 2018.

22 Oct 2018

• Electronic PAYE settlements

  You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

• Quarterly electronic PAYE/NIC payment

  Q2 (2017/18) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

• 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.

31 Oct 2018

• Paper deadline for self-assessment

  Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2018.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.