Key 2018 tax dates for small businesses

JULY 2018
5
Agree Terms of HMRC PAYE Settlement Agreement for 2017-2018

6
Submit P11D (non payrolled only), P11D(b). Give copies to employees. Submit employee share sheme annual return for 2017-2018

19
Pay Class 1A NICs on 2016-2017 taxable benefits and award schemes

31
Second self-assessed tax instalment due. Additional surcharge on unpaid 2016/2017 income tax. Additional late filing penalty for 2016/2017 tax return.

AUGUST 2018
2
Send P46 (Car) relating to the first quarter ending 5th July.

SEPTEMBER 2018
30
Reclaim VAT on supplies from other EU countries if not already claimed in your regular VAT return.

OCTOBER 2018
5
Deadline for registering income not fully taxed or any capital gains tax liabilities for the 2017-2018 tax year

19
Icome tax and NI due under a voluntary PAYE Settlement Agreement paid to HMRC electronically

31
Self-assessment tax return deadline for paper returns for the year ends 5 April.

NOVEMBER 2018
2
Send P46 (Car) relating to the quarter ending 5 October.

DECEMBER 2018
30
Deadline for online tax returns if you want HMRC to collect any underpayment through your PAYE tax code.