January Key Tax Dates

1 – Due date for payment of Corporation Tax for the year ended 31 March 2019

14 – Return and payment of CT61 tax due for quarter to 31 December 2019

19/22 – PAYE/NIC, student loan and CIS deductions due for month to 5th January 2020 or quarter 3 of 2019/20 for small employers

31 – Deadline for filing 2019 Self Assessment personal, partnership and trust Tax Returns – £100 first penalty for late filing even if no tax is due or tax due is paid on time

– Balancing self assessment payment due for 2018/19

– Capital gains tax payment due for 2018/19

– First self assessment payment on account due for 2019/20

– Interest accrues on all late payments

– Half yearly Class 2 NIC payment due

– Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2017/18

– 5% penalty for late payment of tax unpaid for 2017/18 self assessment

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