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Accounting Payment Dates
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Accounting Payment Dates 2018

Key accounting filing and payment dates for Income Tax, Capital Gains Tax, Self Assessment Tax Returns, Corporation Tax and more.

Income Tax (Including Class 4 NIC)
Date
Item
31st July 2017
2016/17 Second Payment on Account 
31 January 2018
2016/17 balancing payment, and
2017/18 first payment on account
31 July 2018
2017/18 second payment on account
31 January 2019
2017/18 balancing payment, and
2018/19 first payment on account
Latest Filing Deadlines
Date
Item
31 May 2017
Issue P60s to employees.
6 July 2017
P9D, P11D and P11Db - also issue copies to employees.  Form 42 (reporting of employment-related securities)
Inheritance Tax
6 months after the end of the month of death.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made.
Class 1A NICS
Date
Item
19 July 2017
2016/17 payment due
Corporation Tax
9 months and one day after the end of the accounting period
SELF ASSESSMENT TAX RETURN (SATR)
Date
Item
31 October 2017
Last filing date - SATR Paper Version
30 December 2017
SATR Online if outstanding tax (subject to cap) to be included in 2018-19 PAYE code
31 January 2015
Last filing date - SATR Paper Version
Capital Gains Tax
Date
Item
31 January 2018
2016/17 Capital Gains Tax
19 July 2019
2017/18 Capital Gains Tax
Published:   January 1st 2018
Tax Calendar