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Deadlines and dates 2019

The Tax Faculty highlights the key forthcoming deadlines and dates for tax practitioners.

  January
1 January

VAT: changes to the VAT treatment of vouchers come into force. The new rules apply to vouchers issued on or after 1 January 2019 and distinguish between single-purpose vouchers and multi-purpose vouchers, with VAT due and payable at different points in the supplychain depending on the type of voucher and underlying supply – see practical point 015.
VAT: two changes to the operation of the VAT mini one-stop-shop for supplies of digital services take effect from 1 January 2019 – see practical point 013.
Company tax: IFRS 16, the new lease accounting standard, comes into force.
25 January  
Scotland:  Changes proposed to the Scottish land and buildings tax – see practical point 020.
31 January  
ITSA: 

self assessment filing and payment deadlines:

  • Filing deadline for 2017/18 personal, partnership and trust returns filed online, or for paper returns which cannot be filed online. 
  • Paper 2017/18 SA returns not filed by 31 October 2018 will incur £10 daily penalties if they do not file
    by today. File electronically to avoid a penalty. 
  • Balancing payment for 2017/18 and first payment on account for 2018/19. 
  • Deadline to amend a 2016/17 tax return. 
  • Deadline to file an outstanding 2016/17 return to avoid a taxgeared penalty.
  • Deadline to file an outstanding 2014/15 return to displace a determination.
Claims and elections: 
31 January 2019 is the deadline for numerous ITSA claims and elections, for tax years 2012/13 to 2017/18.
Business tax:
for entities within the IR35 rules, deadline to make corrections to the 2017/18 employer return and pay outstanding PAYE and class 1 NIC to qualify for the concession under which penalties will not be charged for failing to make final returns by the normal due date.
Business tax:
 deadline to elect to disapply incorporation relief.
NIC:
deadline to notify liability for class 2 NIC where selfemployment began in 2017/18, to avoid a penalty.
NIC: last day for claiming a repayment of class 2 NIC for 2017/18 on grounds that earnings were below the exemption limit.
Tax credits:
last day to renew tax credits for 2018/19 (if the 31 July 2018 deadline was missed and the claimant can show good cause) or to provide final income figures for 2017/18 (if renewal was done by 31 July 2018 using an estimate).
Trusts: deadline to register UKconnected trusts with a tax liability in 2017/18 on HMRC’s Trust Registration Service (TRS).
Trusts: deadline for trusts already registered on the TRS to provide details of changes in 2017/18. The TRS cannot currently be updated online and so details of changes must be sent in writing this year.
CTSA: returns for accounting periods ended 31 January 2018 should reach HMRC.
Company accounts:
private companies with 30 April 2018 year-ends and public companies with 31 July 2018 year-ends should file their accounts at Companies House.

 

  February
1 February  
ITSA: penalty charged where 2017/18 self assessment tax return was not filed on time and was issued before 1 November 2018.
ITSA:
third late payment penalty due of 5% of any 2016/17 income tax and capital gains tax due on 31 January 2018 and remaining unpaid on this date.
14 February  
NIC:
last day HMRC will accept an application to defer class 1 NIC for 2018/19. Applications made after that date and before 6 April 2018 will only be considered by HMRC with the agreement of the employer(s).
28 Februrary
CTSA: 
returns for accounting periods ended 28 February 2018 should reach HMRC.
Company accounts:
private companies with 31 May 2018 year-ends and public companies with 31 August 2018 year-ends should file their accounts at Companies House.

 

  March
02 March  
ITSA:
5% penalty imposed on 2017/18 income tax, CGT and class 2 and 4 NIC not paid by today. The penalty can be avoided if a time to pay arrangement is agreed in advance.
31 March  
Company tax:
final date for reclaim of tax paid by a close company on a loan to a participator if loan repaid during financial year ended 31 March 2015.
Company tax:
disincorporation relief will not be available for business transfers made after this date.
CTSA:
returns for accounting periods ended 31 March 2018 should reach HMRC.
Company accounts:
private companies with 30 June 2018 year-ends and public companies with 30 September 2018 year-ends should file their accounts at Companies House.

 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
  April
05 April  
NIC:
deadline to pay voluntary class 2 or class 3 NIC for 2012/13. Last day of the 2018/19 tax year: deadline for various claims and elections. Some of these are listed below..
Personal tax: final date for 2014/15 claims which have a limit of four years from the end of the tax year. These include claims for: personal allowances; the remittance basis; overlap relief; terminal loss relief; overpayment relief; the carryforward of trading losses and capital losses.
Personal tax: deadline for electing to transfer (part of ) the married couple’s allowance from husband to wife, or withdraw such an election for 2019/20.
Personal tax:
deadline to make a claim for the marriage allowance so that it applies for 2019/20 and subsequent years. Claims made after 5 April 2019 will apply only for 2018/19. 5 April 2018 is also the deadline to withdraw a claim
for 2019/20.
CGT:
last day to make disposals to use the 2018/19 CGT exemption.
CGT:
deadline to claim that an asset became of negligible value or a loan to a trader became irrecoverable in 2016/17.
IHT:
deadline for utilising IHT exemptions for 2018/19 and any excess from 2017/18.
NIC: 
deadline for claiming exception from class 4 NIC for 2019/20 where the same earnings are subject to class 1 NIC.
NIC: 
deadline to reclaim class 1 NIC mistakenly paid in 2017/18 on earnings which should have been categorised as self-employment.
06 April First day of the 2019/20 tax year
19 April
Employers:
deadline to make a final payroll report for 2018/19 using either a full payment submission (FPS) or employer payment summary (EPS) as appropriate. After this date you must use an earlier year update (EYU).
Employers:
deadline for postal payments to reach the HMRC Accounts Office for any outstanding non-electronic PAYE and Class 1 NIC for the tax year ending 5 April 2019.
22 April  
Employers:
deadline for electronic payments to be cleared in HMRC’s bank account for any outstanding PAYE and class 1 NIC for the tax year ending 5 April 2019.
30 April  
ITSA:  further late filing penalties apply to outstanding 2017/18 tax returns. For returns filed online after today, automatic £10 daily penalties apply. For returns filed on paper, the further penalty is the greater of £300 or 5% of the tax outstanding on 31 October 2018.
ATED:
deadline to submit returns and pay the tax for the year 1 April 2019 to 31 March 2020. If there is no tax to pay and other conditions are met, this is the deadline to submit a relief declaration return.
CTSA:
returns for accounting periods ended 30 April 2018 should reach HMRC.
Company accounts:
private companies with 31 July 2018 year-ends and public companies with 31 October 2018 year-ends should file their accounts at Companies House.

 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
 ITSA:
  May
31 May  
FATCA: returns under the Foreign Accounts Tax Compliance Act reporting rules are due for calendar year 2018.
CDOT:
returns under the Crown Dependencies and Overseas Territories reporting rules due for calendar year 2018.
CRS/DAC: returns under the Common Reporting Standard/EU Directive on Administrative Cooperation reporting rules are due for calendar year 2018.
PAYE: last day for giving a form P60 for 2018/19 to each relevant employee who was working for you on 5 April 2019, together with details of payrolled benefits-in-kind.
CTSA: 
returns for accounting periods ended 31 May 2018 should reach HMRC.
Company accounts:
private companies with 31 August 2018 year-ends and public companies with 30 November 2018 year-ends should file their accounts at Companies House.

  June
17 June  
US tax: deadline for US expatriates to file 2018 US federal tax returns if they have not obtained a filing extension. If more time is needed, an extension can be obtained to 15 October 2019. If tax is due, interest will accrue from 15 April 2019 until the tax is paid.
30 June  
EU savings directive:

returns by savings institutions made under the European Savings Directive for 2018/19 must be received by HMRC by this date.

CTSA:
returns for accounting periods ended 30 June 2018 should reach HMRC. Company accounts: private companies with 30 September 2018 year-ends and public companies with 31 December 2018 year-ends should file their accounts at Companies House.
Company accounts: private companies with 30 September 2018 year-ends and public companies with 31 December 2018 year-ends should file their accounts at Companies House.

  July
05 July  
PAYE: last date for agreeing PAYE settlement agreements for 2019/18. Non-resident landlords: deadline for 2018/19 returns of rent paid by agents to non-resident landlords and of tax deducted by tenants from rents paid direct to nonresident landlords.
06 July  
PAYE:

deadline for filing forms P11D and P11D(b) or substitutes for the tax year ended 5 April 2019.

PAYE:
last date to give form P11D to relevant employees.
Employers: deadline to file the 2018/19 report of termination payments and benefits where non-cash benefits are included in an employee termination package. No report is required where the total value of the settlement is below £30,000.
Employers:
deadline for directors to make good the cost of benefits-inkind provided in 2018/19 to avoid a tax charge. The benefits to which this applies are non-cash vouchers, cars, vans, fuel for cars or vans, accommodation, credit tokens and benefits treated as earnings. It does not apply to beneficial loans.
Employers:
a third party who has provided taxable benefits to someone else’s employee in 2018/19 must report the benefits and give the employee a statement of the cash equivalent and other details.Note: if the third party is related to the individual’s employer, the employer not the third party must report the details.
Employers:
eadline to register an employee share scheme which was in place during 2018/19 and to self-certify the scheme if it was tax-advantaged. Schemes in place prior to 2018/19 should already have been registered.
Employers:
deadline to file returns for 2018/19 of reportable events in connection with unapproved and tax-advantaged share schemes.
Employers:
deadline for a close company to elect that all beneficial loans to a director be treated as a single loan for calculating 2018/19 benefits-in-kind (s187, ITEPA 2003).
07 July  
Employers:
deadline to make a return of non-cash benefits provided in 2018/19 to retired employees under an employer-financed retirement benefits scheme (s251(2) (f ), FA 2004 and SI 2005/3453). Suchbenefits are taxable unless provided from a registered pension scheme or covered by one of the exemptions. 
19 or 22 July  
PAYE: 
deadlines to pay outstanding class 1A NIC for tax year ended 5 April 2019. Postal payments must reach the HMRC Accounts Office by 19 July and electronic payments be cleared in HMRC’s bank account by 22 July.

31 July   
ITSA: deadline for second self assessment payment on account for 2018/19.
Pensions:
deadline for a scheme member to notify the scheme administrator to elect for a 2018/19 annual allowance charge to be met from his or her pension benefits where the tax is more than £2,000.
Tax credits:
renewal deadline to provide information to finalise 2018/19 awards and renew claims for 2019/20.
CTSA:
company returns for accounting periods ended 31 July 2018 should reach HMRC.
Company accounts: private companies with 31 October 2018 year-ends and public companies with 31 January 2019 year-ends should file their accounts at Companies House.

  August
02 August  
ITSA: deadline to pay outstanding SA tax and Class 4 NIC for 2018/19 to avoid a second 5% penalty (the first was at 2 March 2019).
07 August  
VAT:
deadline for filing first mandatory MTD quarterly VAT returns.
19 or 22 August
Employers:
5% penalty applies to 2018/19 Class 1A NIC not paid by 19 August for payments by cheque and 22 August for electronic payments.
31 August   
CTSA: returns for accounting periods ended 31 August 2018 should reach HMRC.
Company accounts:
private companies with 30 November 2018 year-ends and public companies with 28 February 2019 year-ends should file their accounts at Companies House.

  September
30 September  
Disguised remuneration: deadline for providing loan chargebinformation to HMRC.
VAT:
deadline for businesses registered in the UK that incurred EU VAT during 2018 to submit claims under the European VAT reclaim scheme.
Business tax:
HMRC’s concession allowing an early deduction for certain employer compliance settlements involving PAYE or CIS liabilities is withdrawn (contained within HMRC’s Business Income Manual at BIM47090).
CTSA: returns for accounting periods ended 30 September 2018 should reach HMRC.
Company accounts:
private companies with 31 December 2018 year-ends and public companies with 31 March 2019 year-ends should file their accounts at Companies House.

  October
01 October  
VAT: domestic reverse charge introduced for the construction industry. NOTE THAT THE INTRODUCTION OF THE VAT DOMESTIC REVERSE CHARGE FOR THE CONSTRUCTION INDUSTRY HAS BEEN DEFERRED BY A YEAR UNTIL 1 OCTOBER 2020.
05 October  
ITSA:
deadline to notify chargeability for income tax/ capital gains tax for 2018/19 if not registered for self assessment. Complete form CWF1 for selfemployment or form SA1 for non-self-employed income or
form SA401 for partners. This requirement also applies to trustees and any other persons potentially within ITSA.
06 October   
Pensions:
deadline for pension administrators to give a pension savings statement to scheme members if their pension inputs in the scheme in 2018/19 exceed the annual allowance.
15 October 
US tax:
deadline for US expatriates to file 2018 US tax returns if they have obtained a filing extension. If 2018 returns have not been filed by this date, the IRS may accept a written request for a further two-month extension to 15
December 2019.
19 or 22 October  
Employers:
deadline for paying PAYE settlement agreement tax/Class 1B NIC liabilities for 2018/19. Postal payments must reach HMRC by 19 October and electronic payments be cleared in HMRC’s bank account by 22 October.
28 October   
SDLT:
deadline for first-time buyers under shared-ownership schemes entered into before 29 October 2018 who were disadvantaged by the lack of SDLT relief to make a repayment claim to HMRC.
31 October  
VAT:
if the UK leaves the EU on this date without a deal, UK VATregistered businesses will have until 5pm to submit a refund claim for 2018 or 2019 for EU VAT using HMRC’s EU VAT refund electronic system.
ITSA:
deadline for paper submission of self assessment tax returns for the tax year ended 5 April 2019 to be received by HMRC.
CTSA:
returns for accounting periods ended 31 October 2018 should reach HMRC.
Company accounts:
private companies with 31 January 2019 year-ends and public companies with 30 April 2019 year-ends should file their accounts at Companies House.

  November
30 November
Savings: last day that a Help to Buy: ISA can be opened.
CTSA:
returns for accounting periods ended 30 November 2018 should reach HMRC.
Company accounts:
private companies with 28 February 2019 year-ends and public companies with
31 May 2019 year-ends should file their accounts with Companies House.

  December
30 December
ITSA: deadline for online submission of self assessment tax returns for tax year ended 5 April 2019 for HMRC to collect tax through PAYE codes where taxpayer owes less than £3,000.
31 December
CTSA: returns for accounting periods ended 31 December 2018 should reach HMRC.
Company accounts:
private companies with 31 March 2019 year-ends and public companies with 30 June 2019 year-ends should file their accounts with Companies House.