Filing deadlines: Nov 2018 - Apr 2019

The key HMRC filing deadlines from November 2018 to April 2019 including online submission of personal tax returns for 2017/18 where taxpayer wants to settle outstanding underpayments of tax of less than £3,000 as deductions through PAYE, corporation tax payment deadline for companies with 31 Dec 2017 year ends and Online CIS return for month ended 5 Dec 2018

2018

November

2 Forms P46(Car) for quarter ended 5 Oct (where benefits not payrolled) to reach HMRC

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

17 PAYE cheque payments for month ended 5 Nov to reach HMRC (22 Nov for electronic payments).

19 File online CIS return for month ended 5 Nov