We don’t mean to scare you, but its October…Boo! At this time of year, we always preferer trick over treat so here’s a treat for you, our handy guide for important dates for tax deadlines in the UK and Ireland this October.
October 1: Personal Income Tax Statements sent out to 24 million Taxpayers. Since October 2014, HMRC has been sending out an Annual Tax Summary for the previous tax year (so for this year it will be PAYE income earned between April 6th, 2018 and April 5th, 2019). The statement will include tax and spending summaries for people taxed via the pay as you earn system – including those with more than one employment.
October 5: Capital gains deadline for non-self-assessment. Final day to notify of liability for income tax or capital gains tax for 2018/2019 if you are not registered for self-assessment. You will need to complete form CWF1 for self-employment or form SA1 for non-self-employed income, or form SA401 for partners.
October 19: Deadline for receipt of contractor’s monthly return. Whether submitted via paper, electronically or over the telephone (nil return).
October 19: PAYE and Class 1 quarterly cheque payment to be cleared. Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.
October 22: PAYE and Class 1 monthly electronic payment to be cleared. Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC’s bank account.
October 31: Paper Self-Assessment Tax Return 2018/2019 Deadline. Final day for paper submissions of your tax return for income for tax year ending 5 April 2019
October 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/ Local Property Tax (LPT): Monthly return and payment for September 2019
Quarterly return and payment for July – September 2019
October 14: Dividend Withholding Tax (DWT): Return and payment of DWT for September 2019
October 14: Professional Services Withholding Tax (PSWT): F30 monthly return and payment for September 2019
October 19: Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period September together with a Return of Trading Details where the accounting period ends in September
October 19: VAT: Annual VAT 3 return and payment (if due) for the period October – September together with a Return of Trading Details where the accounting period ends in September
October 20: VAT: MOSS VAT return and payment (if due) for the period July – September 2019
October 1 -23: Corporation Tax: PT for APs ending between 1-30 November 2019
October 1 -23: Corporation Tax: Returns for APs ending between 1-31 January 2019
October 1 -23: Corporation Tax: Pay balance due on APs ending between 1-31 January 2019
October 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for September 2019
October 23: RCT: RCT quarterly return and payment (if due) for period July – September 2018
October 1-31: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 January 2019
October 31: Income Tax: Preliminary Tax 2019
October 31: Income Tax: Pay balance of 2018 tax liability
October 31: Income Tax: Return of income for 2018
October 31: Capital Gains Tax: Return of Capital Gains for 2018
October 31: Capital Acquisitions Tax: Return and payment of CAT due in respect of gifts / inheritances where the valuation date arises between 1 September 2018 and 31 August 2019
Where the return and payments are not received electronically, the return and payments filing date is 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.