August 2018

 

1 Corporation tax due for small companies for 31 October 2017 accounting period.
1 Interest on overdue personal tax (2nd instalment 2017/18) starts to accrue.
1 A penalty for non-filing of the tax return due on 31 January 2018 of the greater of £300 or 5% of the tax due becomes payable.
1 A 5% surcharge payable for failure to pay balancing payments of tax due by 31 January 2017.
7 Deadline for HMRC to receive online VAT returns and electronic payment for June quarter-end and monthly VAT returns declaring a net payment due.
7 Normal Annual Adjustment for VAT partial exemption calculations (March VAT year-end)
14 Deadline for submission of monthly paper EC Sales List for July.
14 25% instalment of corporation tax is due for large companies with 30 April 2018, 31 July 2018, 31 October 2018 and 31 January 2019 year ends.
21 Deadline for submission of monthly electronic EC Sales lists for July.
21 Deadline for the submission of Intrastat returns for the month of July.
22 Cleared electronic payment of August PAYE due.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 August 2017 year end.
31 Deadline for submission of July quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
31 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 31 August 2014.