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
