Dates & Deadlines
21 July 2018
EC sales list
Deadline for online monthly or quarterly return filing.
Due date for payment of supplementary declarations for June 2018.
22 July 2018
NICs electronic payments for 2017/18
Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2018.
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
Q1 (2018/19) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
31 July 2018
Deadline for self-assessment (payment on account)
Deadline for second payment on account for tax year ended 5 April 2018.
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 31 July 2017 to be submitted to HMRC.
01 August 2018
Corporation tax payment
Corporation tax payment due for year end 31 October 2017, for those companies not liable to pay their liability by instalments.
07 August 2018
Due date for June VAT returns unless exempted.