Tax filing deadlines: Jun - Aug 2019

The key HMRC filing deadlines from June to August 2019 including deadline for corporation tax first quarterly instalment payments for £20m turnover companies, forms P46(Car) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19

June

1              Deadline for employers to give relevant employees a statement showing benefits that have had tax collected on them through payroll in 2018/19

14           Corporation tax first quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2019

19           Online construction industry scheme return for month ended 5 Jun

19           PAYE cheque payments for month ended 5 Jun to HMRC (21 Jun for electronic payments)

July

5              Agree PAYE settlement agreement contracts and taxed award scheme contracts with HMRC

6              Expenses and benefit returns (P11D, P11D(b)) to HMRC and employees for benefits not reported and taxed via real time information (RTI)

6              Termination payment details for the prior tax year to HMRC and employees, if the total value exceeds £30,000 and the package includes non-cash benefits

6              Report benefits in excess of £100 provided to former employees the prior tax year to HMRC

6              Taxed award scheme return (P35 TAS)

6              Online returns for SAYE (sharesave) plans

6              Online returns for Share incentive plans (SIP)

6              Online returns for Company share option plans (CSOPs)

6              Online returns for EMI options

6              Online returns for Shares issued by reason of employment

19           Class 1A NICs deadline for payments (automatic interest applies if paid late)

August

1           Estimated first Making Tax Digital submission falls one calendar month and seven days after end of relevant VAT quarter, one month if on payments on account

5           Employment intermediary’s quarterly report (6 Apr to 5 Jul) of agency workers paid gross (end user organisation can be classed as employment intermediary in some circumstances)

Source: BDO

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