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.


March 2nd 2019 – Income Tax

If income tax for the year ended 5 April 2018 remains unpaid, then a 5% penalty may be imposed unless the taxpayer has made an arrangement with the Revenue.


March 7th 2019 – VAT, Passwords

The VAT return and the payment for the quarter ended January 31st 2019 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.


March 19th 2019 – 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 February 6th to March 5th 2019, then you must submit electronically an Employer Payment Summary as a NIL return by March 19th.

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


March 31st 2019 – Company Accounts

Company accounts for the year ended June 30th 2018 are normally due by this date to avoid a Late Filing Penalty. The corporation tax payment for the year ended June 30th 2018 needs to be made electronically by April 1st 2019 in order to avoid Late Payment Interest. Click here for advice if you are near or past the deadline.


April 7th 2019 – VAT, Passwords

The VAT return and the payment for the quarter ended February 28th 2019 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.


April 19th 2019 – Payroll and Construction Industry Scheme returns, Fourth Quarter payments

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

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

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


April 30th 2019 – Company Accounts

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


May 7th 2019 – VAT

The VAT return and the payment for the quarter ended March 31st 2019 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.


May 19th 2019 – 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 April 6th to May 5th 2019, then you must submit electronically an Employer Payment Summary as a NIL return by May 19th.

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


May 31st 2019 – Company Accounts

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


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.