Tax rates & allowances

Key dates and deadlines

Key dates and deadlines

Payment dates
Self assessment 2018/19 2017/18
1st payment on account 31 January 2019 2018
2nd payment on account 31 July 2019 2018
Balancing payment 31 January 2020 2019
Capital Gains Tax* 31 January 2020 2019
Other payment dates
Class 1A NIC 19 July 2019 2018
Class 1B NIC 19 October 2019 2018

*Non-residents with gains on UK residential property must pay CGT within 30 days of disposal unless already filing a self assessment tax return.

Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a 'large' company paying by quarterly instalments.

2017/18 Filing deadlines
Issue P60s to employees 31 May 2018
P11D, P11D(b) 6 July 2018
Self assessment tax return (SATR) paper version 31 October 2018
Online SATR if outstanding tax to be included in 2019/20 PAYE code 30 December 2018
Online SATR 31 January 2019
Tax rates 2018-2019PDF document