October 2018

 

1 National minimum wage annual increase due.
1 Corporation tax due for small companies for 31 December 2017 accounting period.
5 Deadline for individuals or trusts to notify the HM Revenue & Customs of chargeability to income tax or capital gains tax, if no tax return has been issued.
7 Deadline for HMRC to receive online VAT returns and electronic payment for August quarter-end and monthly VAT returns declaring a net payment due.
7 Normal Annual Adjustment for VAT partial exemption calculations (May VAT year-end)
14 Deadline for submission of forms CT61 and payment of income tax for qualifying payments made in the quarter to 30 September 2018.
14 Instalment of corporation tax due for large companies with, 30 June 2018, 30 September 2018, 31 December 2018 and 31 March 2019 year ends.
14 Deadline for submission of monthly and calendar quarter paper EC Sales List for September.
21 Deadline for submission of monthly and calendar quarter electronic EC Sales lists for September.
21 Deadline for the submission of Intrastat returns for the month of September.
22 Cleared electronic payment for tax and Class 1B NIC due on 2017/18 PAYE Settlements arrangement due.
22 Cleared electronic October monthly/ quarterly PAYE payment due.
31 Deadline for submission of corporation tax self-assessment return for companies with a 31 October 2017 year end.
31 Deadline for submission of the 2017/18 Individual, Trust or Partnership Tax Return on paper.  Penalties for late filing are at least £100 per individual and per partner.
31 Deadline for submission of September 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 October 2014.