Tax and business calendar

21 Jan 2020

• Intrastat

  Due date for payment of supplementary declarations for December 2019.

• EC sales list

  Deadline for online monthly or quarterly return filing.

22 Jan 2020

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

• Quarterly electronic PAYE/class 1 NICs payment

  Q3 (2019/20) PAYE/NIC payment due in order to avoid an automatic interest charge.

31 Jan 2020

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2019 to be submitted to HMRC.

• Loan charge settlements deadline

  Deadline for all settlements on loans advanced through disguised remuneration schemes dating back to 1999, subject to change.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Self-assessment deadline (online)

  Deadline for online submission of self-assessment tax return for 2018/19 tax year.

• Self-assessment deadline (balancing payments)

  Deadline for online submission of self-assessment balancing payments for 2018/19 tax year.

• Self-assessment deadline (payment on account)

  Deadline for first self-assessment payment on account for tax year ended 5 April 2019.

01 Feb 2020

• Corporation tax payment

  Corporation tax payment due for year end 30 April 2019, for those companies not liable to pay their liability by instalments.

07 Feb 2020

• VAT return

  Due date for December VAT returns unless exempted.

14 Feb 2020

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 Feb 2020

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from January 2020.

21 Feb 2020

• Intrastat

  Due date for payment of supplementary declarations for January 2020.

• EC sales list

  Deadline for online monthly or quarterly return filing.

22 Feb 2020

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

28 Feb 2020

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 28 February 2019 to be submitted to HMRC.