Coming up:

The following list of deadlines is provided for guidance only. It is not warranted to be complete. Companies in their first year of existence have slightly different deadlines which your accountant will advise you of. The company deadlines are for small private companies. Public companies or large companies have different and shorter deadlines.


October 31st 2018 – Company Accounts, Notifying HMR&C

Company accounts for the year ended January 31st 2018 are normally due by this date to avoid a Late Filing Penalty. The corporation tax payment for the year ended January 31st 2018 needs to be made electronically by November 1st 2018 in order to avoid Late Payment Interest. Click here for advice if you are near or past the deadline.

If you had any income or capital gains for the income tax year ended 5 April 2018 that the Revenue do not know about, then they should be informed by 31 October 2018. See an accountant if this deadline is coming up shortly or you miss it. 


November 7th 2018 – VAT

The VAT return and the payment for the quarter ended September 30th 2018 are due by this date. Click here for advice if you are overdue. If you cannot pay because you are still owed money by other people, then click here for basic advice on debt collection.


November 19th 2018 – Payroll and Construction Industry Scheme returns

If you are an employer, but you happened to have made no payments at all for the month from October 6th to November 5th 2018, then you must submit electronically an Employer Payment Summary as a NIL return by November 19th.

Any Construction Industry Scheme return for the month from October 6th to November 5th 2018, including a NIL return, is also due for submission by this date.


November 30th 2018 – Company Accounts

Company accounts for the year ended February 28th 2018 are normally due by this date to avoid a Late Filing Penalty. The corporation tax payment for the year ended February 28th 2018 needs to be made electronically by December 1st 2018 in order to avoid Late Payment Interest. Click here for advice if you are near or past the deadline.


December 7th 2018 – VAT, Passwords

The VAT return and the payment for the quarter ended October 31st 2018 are due by this date. Click here for advice if you are overdue. If you cannot pay because you are still owed money by other people, then click here for basic advice on debt collection.

It may be timely to review and change any passwords you have in use. If you have a website, test all the links. If your website is included in a few directories, again review everything and test all the links.


December 19th 2018 – Payroll and Construction Industry Scheme returns

If you are an employer, but you happened to have made no payments at all for the month from November 6th to December 5th 2018, then you must submit electronically an Employer Payment Summary as a NIL return by December 19th.

Any Construction Industry Scheme return for the month from November 6th to December 5th 2018, including a NIL return, is also due for submission by this date.


December 31st 2018 – Company Accounts

Company accounts for the year ended March 31st 2018 are normally due by this date to avoid a Late Filing Penalty. The corporation tax payment for the year ended March 31st 2018 needs to be made electronically by January 1st 2019 in order to avoid Late Payment Interest. Click here for advice if you are near or past the deadline.


January 7th 2019 – VAT

The VAT return and the payment for the quarter ended November 30th 2018 are due by this date. Click here for advice if you are overdue. If you cannot pay because you are still owed money by other people, then click here for basic advice on debt collection.


January 19th 2019 – Payroll and Construction Industry Scheme returns, Third Quarter payments

If you are an employer, but you happened to have made no payments at all for the month from December 6th 2018 to January 5th 2019, then you must submit electronically an Employer Payment Summary as a NIL return by January 19th.

Any Construction Industry Scheme return for the month from December 6th 2018 to January 5th 2019, including a NIL return, is also due for submission by this date.

Third quarter payments of PAYE and CIS are due by January 19th 2019 if paid by cheque, or by January 22nd if paid electronically.


NOTICE

Leaving things to the last minute is likely to lead to nasty surprises, and you are warned against doing it. Things can go wrong which are nobody’s fault, but we will leave you to guess who will have to pay the penalty. This website may prepare you for some of those surprises, but it cannot anticipate everything as tax rules and the practices of HM Revenue & Customs and Companies House are subject to continual change. Also, if your accountant has to run from one deadline to the next, it leaves little time to consider better tax planning. If you have to look around this website to deal with something overdue, please try to make it just the one occasion.

This website has been compiled by David Porthouse and Co Limited, Chartered Certified Accountant. While every effort has been made in its compilation, no liability will be accepted in the event of loss by any reader. We would advise the reader to engage a firm of professional public accountants, and would point out that there are too many different circumstances in which your business may find itself for a general-purpose guide like this one to be consistently reliable. We would also point out that our usual activity is advising small businesses and their owners. Other entries, such as on student loans or tax credits, are provided simply for the convenience of readers and fall outside our usual scope.

Any passwords you use should be changed regularly, and quarterly reminders will appear here at quiet times of the year. A strong password should consist of a mix of capital and lower case letters, numbers and special symbols such as + and =. The dollar sign $ does not count as a special symbol because pa$$word cracker$ are well aware of how it is used. A password such as $1mple$1m0n is easy to crack since obvious substitutions are well known. A password such as *$s1Mple&$1m0N= is a lot harder. Better still would be a completely random sequence.


David Porthouse & Co,  81 Larch Drive, Carlisle CA3 9FJ,  telephone 01228 533751.
Other websites which we promote are our main website, and a website giving advice on bookkeeping systems. We also have a page on Google Plus.