Reminders for your diary

A round-up of reminders for the next quarter.

February 2020

2    Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2020.
19    PAYE, Student loan and CIS deductions are due for the month to 5 February 2020.

March 2020

1    New Advisory Fuel Rates (AFR) for company car users apply from today.
2    5% late payment penalty on any 2018/19 outstanding tax which was due on 31 January 2020 and still remains unpaid.
19    PAYE, Student loan and CIS deductions are due for the month to 5 March 2020.

End of corporation tax financial year.     

End of CT61 quarterly period.     

Filing date for Company Tax Return Form CT600 for period ended 31 March 2019.

Last minute planning for tax year 2019/20 – please contact us for advice.

April 2020


Last day of 2019/20 tax year.     

Deadline for 2019/20 ISA investments and pension contributions.     

Last day to make disposals using the 2019/20 CGT exemption.

14    Due date for income tax for the CT61 period to 31 March 2020.

Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2019/20 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

PAYE quarterly payments are due for small employers for the pay periods 6 January 2020 to 5 April 2020.

PAYE, Student loan and CIS deductions are due for the month to 5 April 2020.

Deadline for employers’ final PAYE return to be submitted online for 2019/20.