Wrigley Partington

Chartered Accountants & Business Advisors

Key Dates & Deadlines

Tax and accountancy

Details of key dates in the tax year and associated deadlines.

  2019-20 2018-19
Income Tax and Class 4 NIC
1st payment on account 31 January 2020 2019
2nd payment on account 31 July 2020 2019
Balancing payment 31 January 2021 2020
Capital Gains Tax 31 January 2021 2020
Corporation Tax 9 months after the end of accounting period (or by quarterly instalments if large company)  
2018-19 Returns Filing and Issuing Deadlines
19 April 2019 Final Employer Payment Summary
31 May 2019 Issue P60s to employees
6 July 2019 P9D, P11D and P11 D(b) - appropriate copies to employees
31 October 2019 Paper Self Assessment Tax Return (SATR)
30 December 2019 Online SATR - tax of £3,000 or less can be included in tax code for 2020-21
31 January 2020 Online SATR and payments of tax
From April 2013 under Real Time Information most employers must notify HMRC of payments and deductions made under PAYE on or before the time of payment. Penalties may be due for each return that is not filed on time.
2018-19 Class 1A NICs on Relevant Benefits
19 July 2019 Payment Due

Late filing of self assessment tax return for 2018-19 will attract non-tax geared penalties commencing at £100 1 Feburary 2020


Wrigley Partington Chartered Accountants

Sterling House

501 Middleton Road

Chadderton, Oldham