Tax filing deadlines: Jan - Jun 2019

The key HMRC filing deadlines from January to June 2019 including deadline for companies tax resident in offshore centres (including Jersey, Guernsey and Isle of Man) to meet new substance requirements, amended personal tax self-assessment returns for 2017/18 and trusts and estates with a tax liability in 2017/18 to register with HMRC’s Trusts Registration Service

2019

January

1          Proposed deadline for companies tax resident in offshore centres (including Jersey, Guernsey and Isle of Man) to meet new substance requirements

14         Corporation tax third quarterly instalment payment for accounting periods ended 31 Dec 2018

19         PAYE cheque payments for month ended 5 Jan to reach HMRC (22 Jan for electronic payments)

19         Online CIS return for month ended 5 Jan

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