January Key tax dates

Posted: January 6, 2020

1 – Due date for payment of Corporation Tax for the year ended 31 March 2019

14 – Return and payment of CT61 tax due for quarter to 31 December 2019

19/22 – PAYE/NIC, student loan and CIS deductions due for month to 5/1/2020 or quarter 3 of 2019/20 for small employers

31 – Deadline for filing 2019 Self Assessment personal, partnership and trust Tax Returns – £100 first penalty for late filing even if no tax is due or tax due is paid on time

– Balancing self assessment payment due for 2018/19

– Capital gains tax payment due for 2018/19

– First self assessment payment on account due for 2019/20

– Interest accrues on all late payments

– Half yearly Class 2 NIC payment due

– Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2017/18

– 5% penalty for late payment of tax unpaid for 2017/18 self assessment

Disclaimer

Share this article?

Get in touch with us using the form or call 01522 708645

This form collects some of your personal details. For further information on how we protect your data please visit our privacy policy.

Tax Planning

We make the science of tax planning easy.

Helping you plan for the future and insuring that you or your business gets the best deal

Find out more