July 2018

 

1 Corporation tax due for small companies for 30 September 2017 accounting period.
5 Last date to agree PAYE Settlement Agreement for 2017/18.
6 Deadline to file Taxed Award Scheme Returns, file P11Ds, P11Dbs and P9Ds and issue copies of P11Ds or P9Ds to employees.
6 Deadline for relevant third parties to give non-employees information on benefits/ expenses they have provided to them in 2017/18.
6 Deadline to submit annual return forms (Form 40 and 42) reporting issues of shares or grants of options to employees.
7 Deadline for HMRC to receive online VAT returns and electronic payment for May quarter-end and monthly VAT returns declaring a net payment due.
14 25% instalment of corporation tax is due for large companies with 31 March 2018, 30 June 2018, 30 September 2018 and 31 December 2018 year ends.
14 Deadline for submission of forms CT61 and payment of income tax for qualifying payments made in the quarter to 30 June 2018.
14 Deadline for submission of monthly and calendar quarter paper EC Sales List for June.
21 Deadline for submission of monthly and calendar quarter electronic EC Sales lists for June.
21 Deadline for the submission of Intrastat returns for the month of June.
22 Cleared electronic July monthly/ quarterly PAYE payment due.
22 Cleared electronic payment of Class 1A NICs due for 2017/18.
31 Last day of daily penalties of £10 per day for non-filing of personal tax return for the tax year ending 5 April 2017 (Max £900).
31 Deadline for submission of June quarter-end and monthly VAT returns claiming a refund or nil payment of VAT.
31 Deadline for payment of the second payment on account for personal tax for 2017/18.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 July 2017 year end.
31 Deadline for claiming Child Tax Credits and Working Tax Credits.
31 Final date for reclaim of tax paid on loan to participator if loan repaid during APE 31 July 2014.