Dates and Deadlines

19 October 2019

  • Quarterly postal PAYE/class 1 NICs payment

    Q2 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • 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.