Dates and Deadlines

19 October 2019

• 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 2019.

• 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.

21 October 2019

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for September 2019.

22 October 2019

• 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 (2019/20) 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 October 2019

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 2018 to be submitted to HMRC.

• Paper deadline for self-assessment

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