Tax filing deadlines: Sep-Dec 2019

The key HMRC filing deadlines from September to December 2019 including corporation tax second quarterly instalment payment for companies with annual taxable profits exceeding £20m, loan charge deadline for reporting to HMRC any disguised remuneration issues, and Making Tax Digital for VAT compliance deadline for deferred entry businesses

September

14         Corporation tax second 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 Apr 2019

19         PAYE cheque payments for the month ended 5 Sep should reach HMRC by this date (22 Sep for electronic payments).

19         Online Construction Industry Scheme (CIS) return for month ended 5 Sep

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