Tax Deadline Dates – April 2019

Hop to it! Easter is just around the corner, and there are lots to be done. While you nibble on some chocolate, check out our handy guide for tax deadlines dates in Ireland and the UK this April.

HMRC (UK)

April 1: Commencement date for Making Tax Digital for VAT

April 4: Gender pay gap report publishing deadline for businesses and charities for the year ended 5 April 2018

April 5: Last day of 2018/19 tax year and the deadline for various tax claims and elections as well as the use of CGT annual allowances and annual limit for pension contributions

Last date to register to payroll benefits in kind for 2019/20

Forms P46(Car) (electronic form) for the quarter ended 5 Apr to reach HMRC

Deadline for individuals to settle (or agree on a plan with HMRC to settle) outstanding disguised remuneration loans that will otherwise be subject to a tax charge

April 6:  Revaluation date for UK property assets of non-UK residents becoming chargeable to extended UK CGT charge

April 14: Corporation tax fourth quarterly instalment payment for accounting periods ended 31 Dec 2018

April 19: Online CIS return for the month ended 5 April

PAYE cheque payments for the month ended 5 Apr to HMRC (22 Apr for electronic payments). Payment of any other outstanding PAYE and NIC liabilities for 2018/19

April 30: Returns for properties within the scope of an annual tax on enveloped dwellings (ATED) on 1 Apr 2019, and for paying any tax due for 2019/20

IHT is due on lifetime transfers between 6 Apr and 30 Sep 2018.

Revenue Ireland

April 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/

Local Property Tax (LPT): Monthly return and payment for March 2019

Quarterly return and payment for January – March 2019

Dividend Withholding Tax (DWT): Return and payment of DWT for March 2019

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for March 2019

April 19: Value-Added Tax (VAT):

Monthly VAT 3 return and payment (if due) for the period March together with a Return of Trading Details where the accounting period ends in March

April 19: VAT: Annual VAT 3 return and payment (if due) for the period April – March together with a Return of Trading Details where the accounting period ends in March

April 20: VAT: MOSS VAT return and payment (if due) for the period January – March 2019

April 1-23: Corporation Tax: PT for APs ending between 1-31 May 2019

Corporation Tax: Returns for APs ending between 1-31 July 2018

Corporation Tax: Pay balance due on APs ending between 1-31 July 2018

April 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for March 2019

RCT: RCT quarterly return and payment (if due) for period January – March 2019

April 1-30: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 July 2018

Where the return and payments are not received electronically, the return and payments filing date are 1-21 of the relevant months.

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes only. For more details or with any queries on these dates, please contact these bodies directly.