Diary of main tax events April / May 2019

Diary of main tax events April / May 2019

Date  /  What’s Due

1/04

Corporation tax payment for year to 30/6/18 (unless quarterly instalments apply)

1/04

MTD for VAT starts to apply to VAT record keeping and VAT reporting for return periods commencing after this date (unless deferral to 1 October 2019 applies)

6/04

Start of 2019/20 tax year.

6/04

New workplace pension limits apply, 5% from the worker and 3% from the employer, an overall minimum of 8% of earnings

19/04

PAYE & NIC deductions, and CIS return and tax, for month to 5/04/19 (due 22/04 if you pay electronically)

1/05

Corporation tax payment for year to 31/7/18 (unless quarterly instalments apply)

19/05

PAYE & NIC deductions, and CIS return and tax, for month to 5/05/19 (due 22/05 if you pay electronically)