January 2019

 

1 Corporation tax due for small companies for 31 March 2018 accounting period.
7 Deadline for HMRC to receive online VAT returns and electronic payment for November quarter-end and monthly VAT returns declaring a net payment due.
7 Normal Capital Goods Scheme adjustment for VAT-year ending May 2018.
14 Deadline for submission of monthly and calendar quarter paper EC Sales List for December.
14 Instalment of corporation tax due for large companies with 30 September 2018, 31 December 2018, 31 March 2019 and 30 June 2019 year ends.
14 Deadline for submission of forms CT61 and payment of income tax for qualifying payments made in the quarter to 31 December 2018.
21 Deadline for submission of monthly and calendar quarter electronic EC Sales lists for December.
21 Deadline for the submission of Intrastat returns for the month of December.
22 Cleared electronic January monthly/ quarterly PAYE payment due.
31 First instalment of payments on account for your 2018/19 personal tax due.
31 Deadline for electronic submission of your 2017/18 partnership, trust or personal self-assessment tax return.
31 Deadline for payment of tax due on personal tax returns for 2017/18.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 January 2018 year end.
31 Service company IR35 balance of liability due for 2017/18.
31 Deadline for submission of December 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 January 2015.