Introduction

Our Tax Rate Centre includes a summary of the most important tax rates and allowances for the tax year 2019/2020.

It is not intended to cover every aspect of this year's tax figures and is designed to act as overview only. No liability is accepted for any action taken or refrained from in consequence of its contents. Advice should always be sought from a professional.

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Income Tax

Band & Rates 2019 / 2020 2018 / 2019
Basic Rate - income up to £37,500 £34,500
Main Basic Rate 20% 20%
Savings Basic Rate 20% 20%
Default Basic Rate 20% 20%
Starting rate for savings income 0% 0%
Starting Rate limit (saving income) £5,000 £5,000
Dividend ordinary rate – for dividends otherwise taxable at the basic rate 7.5% 7.5%
Higher Rate - income over £37,500 £34,500
Main Higher Rate 40% 40%
Savings Higher Rate 40% 40%
Default Higher Rate 40% 40%
Dividend upper rate – for dividends otherwise taxable at the higher rate 32.5% 32.5%
Additional Rate - income over £150,000 £150,000
Main Additional Rate 45% 45%
Savings Additional Rate 45% 45%
Default Additional Rate 45% 45%
Dividend additional rate – for dividends otherwise taxable at the additional rate 38.1% 38.1%
Trustee's Income    
Standard rate on first £1,000 of income which would otherwise be taxable at the special rates for trustees Up to 20%, depends on the type of income Up to 20%, depends on the type of income
Trust Rate 45% 45%
Dividend Trust Rate 38.1% 38.1%

 

Income Tax Allowances 2019 / 2020 2018 / 2019
Personal Allowance £12,500 £11,850
Income limit for Personal Allowance £100,000 £100,000
Income limit for married couples allowance £29,600 £28,900
Maximum Married couple’s allowance for those born before 6 April 1935  £8,915 £8,695
Minimum Married couple’s allowance for those born before 6 April 1935  £3,450 £3,360
Blind persons allowance £2,450 £2,390
Transferrable Marriage Allowance £1,250 £1,190
Dividend Allowance £2,000 £2,000
Personal savings allowance for basic rate taxpayer £1,000 £1,000
Personal savings allowance for higher rate taxpayer £500 £500
National Minimum Wage

Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years. The rates, below, apply from 1 April 2019.

Category of worker Hourly Rate
Aged 25 and above (national living wage rate £8.21
Aged 21 to 24 inclusive £7.70
Aged 18 to 20 inclusive £6.15
Under 18 (but above compulsory school leaving age) £4.35
Apprentices aged under 19 £3.90
Apprentices aged 19 and over, but in the first year of their apprenticeship £3.90
Student Loan Recovery
Rate of threshold Figures to use 2019/2020
Employee earnings threshold for Plan 1 £18,935 per year
£1,577.91 per month
£364.13 per week
Employee earnings threshold for Plan 2 £25,725 per year
£2,143.75 per month
£494.71 per week
Student loan deductions 9%
Employee earnings threshold for Postgraduate Loan £21,000 per year
£1,750 per month
£403.84 per week
Student loan deductions 6%

National Insurance

Class 1 NICs: Employee and Employer rates and thresholds per week 2019 / 2020 2018 / 2019
Weekly Lower Earnings Limit (LEL) £118 £116
Weekly Primary Threshold (PT) £166 £162
Weekly Secondary Threshold (ST) £166 £162
Upper Earnings (UEL) £962 £892
Upper Secondary Threshold for U21’s £962 £892
Apprentice Upper Secondary Threshold (AUST) for under 25s £962 £892
Employment Allowance (per employer) £3,000/year £3,000/year
Employee's (primary) Class 1 contribution rates
Below LEL 0% 0%
LEL - PT 0% 0%
PT - UEL 12% 12%
Above UEL 2% 2%
Maried woman's reduced rate for (primary) Class 1 contribution rates
Weekly earnings from between the PT and UEL 5.85% 5.85%
Weekly earnings from above UEL 2% 2%
Employer's (secondary) Class 1 contribution rates
Below ST 0% 0%
Above ST 13.8% 13.8%
Employer's (secondary) Class 1 contribution rates for employees under 21
Below UST 0% 0%
Above UST 13.8% 13.8%
Employer's (secondary) Class 1 contribution rates for Apprentices under 25
Below AUST 0% 0%
Above AUST 13.8% 13.8%

 

Class 2 NICs: Self-employed rates and thresholds per week 2019 / 2020 2018 / 2019
Small Profits Threshold (SPT) £6,365 £6,205
Annual profits
Below SPT £0/week £0/week
Above SPT £3.00 £2.95
Special Class 2 rate for share fishermen £3.65 £3.60
Special Class 2 rate for volunteer development workers £5.90 £5.80

 

Class 3 NICs: Other rates and thresholds per week 2019 / 2020 2018 / 2019
Voluntary contributions £15.00 £14.65

 

Class 4 NICs: Self-employed rates and thresholds per year 2019 / 2020 2018 / 2019
Lower Profits Limit (LPL) £8,632 £8,424
Upper Profits Limit (UPL) £50,000 £46,350
Below LPL 0% 0%
LPL to UPL 9% 9%
Above UPL 2% 2%

 

Class 1 NICs: Thresholds Week Month Year
Lower earnings limit (LEL) £118 £530 �6,136
Primary Threshold (PT) �166 �719 �8,632
Secondary Threshold (ST) �166 �719 �8,632
Upper Secondary Threshold (under 21) (UST) and Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) �962 �4,167 �50,000
Upper earnings limit (UEL) �962 �4,167 �50,000
Class 1 NICs: rates for employee (primary) contributions
NICs category letter Earnings at or above LEL up to and including PT Earnings above PT up to and including UEL Balance of earnings above UEL
A 0% 12% 2%
B 0% 5.85% 2%
C NIL NIL NIL
H (Apprentice under 25) 0% 12% 2%
J 0% 2% 2%
M (under 21) 0% 12% 2%
Z (under 21 - deferment) 0% 2% 2%
Class 1 NICs: rates for employer (secondary) contributions
NICs deductions should not be made on earnings below the Lower Earnings Limit (LEL).
NICs category letter Earnings at or above LEL up to and including ST Earnings above ST up to and including UEL / UST / AUST Balance of earnings above UEL / UST / AUST
A 0% 13.8% 13.8%
B 0% 13.8% 13.8%
C 0% 13.8% 13.8%
H  (under 25 0% 0% 13.8%
J 0% 13.8% 13.8%
M (under 21) 0% 0% 13.8%
Z  (under 21 deferment) 0% 0% 13.8%

Tax credits, Child Benefit and Guardian's Allowance

Working Tax Credit - £ per year (unless stated) 2019 / 2020 2018 / 2019
Basic element £1,960 £1,960
Couple and lone parent element £2,010 £2,010
30 hour element £810 £810
Disabled worker element £3,165 £3,090
Severe disability element £1,365 £1,330

 

Childcare element of the Working Tax Credit - £ per year (unless stated) 2019 / 2020 2017 / 2018
Maximum eligible cost for one child £175/week £175/week
Maximum eligible cost for two or more children £300/week £300/week
Percentage of eligible costs covered 70% 70%

 

Child Tax Credit - £ per year (unless stated) 2019 / 2020 2018 / 2019
Child Tax Credit Family element £545 £545
Child element £2,780 £2,780
Disabled child element £3,355 £3,275
Severely disabled child element £4,715 £4,600

 

Child Benefit - £ per week 2019 / 2020 2018 / 2019
Eldest/Only Child £20.70 £20.70
Other Children £13.70 £13.70

 

Guardian Allowance - £ per week 2019 / 2020 2018 / 2019
Guardian’s Allowance £17.60 £17.20

 

Income thresholds and withdrawal rates - £ per year (unless stated) 2019 / 2020 2018 / 2019
First income threshold £6,420 £6,420
First withdrawal rate (per cent) 41% 41%
First threshold for those entitled to Child Tax Credit only £16,105 £16,105
Income disregard £2,500 £2,500
Income Fall Disregard £2,500 £2,500

SSP & Maternity Pay

Statutory maternity, paternity and adoption pay
Type of payment or recovery Figures to use 2019/2020
Statutory Maternity Pay (SMP) - weekly rate for first six weeks 90% of the employee's average weekly earnings
Statutory Maternity Pay (SMP) - weekly rate for remaining weeks £148.68 or 90% of the employee's average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) - weekly rate £148.68 or 90% of the employee's average weekly earnings, whichever is lowe
Statutory Adoption Pay (SAP) - for first 6 weeks 90% of employee's average weekly earnings
Statutory Adoption Pay (SAP) - weekly rate for remaining weeks £148.68 or 90% of the employee's average weekly earnings, whichever is lower
Statutory shared parental pay (ShPP) £148.68 or 90% of the employee’s average weekly earnings, whichever is lower
SMP/SPP/ShPP/SAP - proportion of your payments you can recover from HMRC 92% if your total Class 1 NICs (both employee and employer contributions) are above £45,000 for the previous tax year.

103% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower

Statutory Sick Pay
The same weekly Statutory Sick Pay rate applies to all employees. However, the amount you must actually pay an employee for each day they're off work due to illness (the daily rate) depends on the number of 'qualifying days' they work each week.

 

SSP 2019/2020 Rate of payment or recovery (rounded in brackets)
Standard weekly rate £94.25 (N/A)
Daily rate - employees with 1 qualifying day in the week £94.25 (£94.25)
Daily rate - employees with 2 qualifying days in the week £47.13 (£47.1250)
Daily rate - employees with 3 qualifying days in the week £31.42 (£31.4166)
Daily rate - employees with 4 qualifying days in the week £23.57 (£23.5625)
Daily rate - employees with 5 qualifying days in the week £18.85 (£xx18.8500)
Daily rate - employees with 6 qualifying days in the week £15.71 (£15.7083)
Daily rate - employees with 7 qualifying days in the week £13.47 (£13.4642)

Vehicle Benefits

Chargeable on employees earning £8,500 or over (including benefits), and directors.

Car Benefits
The taxable benefit is calculated as a percentage of the list price of the car, on the day before it was first registered, plus certain accessories. This percentage depends upon the rate at which the car emits carbon dioxide (CO2), and the fuel type.

Ultra Low Carbon Vehicles (ULEVs) are rewarded with lower BIK rates – from April 2015, plug-in hybrids are rated at 5% or 9% (depending on official CO2 emissions), and battery electric cars are rated at 5%.

4% up to a maximum of 37%, is added for diesel cars that are not certified to the Real Driving Emissions 2 (RDE2) standard. 0% is added for cars which are certified to the RDE2 standard.

CO2 (g/km) Petrol Deisel
1 - 50 16% 20%
51 - 75 19% 23%
76 - 94 22% 26%
95 - 99 23% 27%
100 - 104 24% 28%
105 - 109 25% 29%
110 - 114 26% 30%
115 - 119 27% 31%
120 - 124 28% 32%
125 - 129 29% 33%
130 - 134 30% 34%
135 - 139 31% 35%
140 - 144 32% 36%
145 - 149 33% 37%
150 - 154 34% 37%
155 - 159 35% 37%
160 - 164 36% 37%
165 - 169 37% 37%
CO2 (g/km) Petrol Deisel
170 - 174 37% 37%
175 - 179 37% 37%
180 - 184 37% 37%
185 - 189 37% 37%
190 - 194 37% 37%
195 - 199 37% 37%
200 - 204 37% 37%
205 - 209 37% 37%
210 - 214 37% 37%
215 - 219 37% 37%
220+ 37% 37%
Finding your CO2
To find out how much CO2 your company car emits, you may wish to do one of the following: check the cars V5 Registration Document; contact your Dealer; vist the Vehicle Certification Agency Website;.

To access the HMRC Car & Fuel Benefits Calculator, please click here.

Company cars: advisory fuel rates
These rates apply to all journeys on or after 1 March 2019 until further notice, allowing them to reflect fuel prices more quickly. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. If the employee pays for the full cost of all fuel for private journeys (usually including home to work) there will be no car fuel benefit. In all other cases the full tax charge will be due. The Car fuel benefit charge multiplier for 2019/2020 is £24,100.
Engine size Petrol Diesel LPG
1400cc or smaller 11p N/A 7p
1401cc to 2000cc 14p N/A 8p
Bigger than 2000cc 21p N/A 13p
Less than 1600cc N/A 10p N/A
1601cc - 2000cc N/A 11p N/A
Bigger than 2000cc N/A 13p N/A
Company vans
The taxable benefit for the unrestricted use of company vans is �3,430 (with no reduction for older vans) plus a further �655 of taxable benefit if fuel is provided by the employer for private travel.
Van and fuel charge Van Fuel Total
Tax (20% taxpayer) £686 £131 £817
Tax (40% taxpayer) £1,372 £262 £1,634
Tax (45% taxpayer) £1,543.50 £294.75 £1,838.25
Employer's class 1A NICs £473.34 £90.39 £563.73
Fuel Benefit and Van Benefit charge
Income Tax Allowances 2019 / 2020 2018 / 2019
Car fuel benefit charge multiplier £24,100 £23,400
Van fuel benefit charge £655 £633
Van benefit charge £3,430 £3,350

Mileage Allowances & Road Tax

Employee vehicles: mileage payments for business travel
Type of vehicle Rate per business mile 2019-20
Car For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent mile.

For NICs purposes:45p for all business miles

Motorcycle 24p for both tax and NICs purposes and for all business miles
Cycle 20p for both tax and NICs purposes and for all business miles
Passenger payments: Cars and Vans
5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count and there is no relief if you receive less, or nothing at all.
VED bands and rates for cars first registered on or after 1 April  2017.

Autumn Budget 2017 announced that new diesel vehicles registered after 1 April 2018 that do not meet the RDE2 standard will be charged a supplement on their First Year Rate to the effect of moving up by one VED band.

CO2 emissions (g/km) Standard Rate First Year Rate First Year Rate Diesel
0 �0 £0 £0
1-50 �145 £10 £25
51-75 �145 £25 £110
76-90 �145 £110 £130
91-100 �145 £130 £150
101-110 �145 £150 £170
111-130 �145 £170 £210
131-150 �145 £210 £530
151-170 �145 £530 £855
171-190 �145 £855 £1,280
191-225 �145 £1,280 £1,815
226-255 �145 £1,815 £2,135
Over 255 �145 £2,135 £2,135
VED bands and rates for cars registered on or after March 2001 but before 1 April 2017.
VED Band CO2 emissions (g/km) Tax Year 2019 to 2020 Tax Year 2018 to 2019
A Up to 100 £0 �0
B 101-110 £20 �20
C 111-120 £30 �30
D 121-130 £125 �120
E 131-140 �145 �140
F 141-150 �160 �155
G 151-165 £200 �195
H 166-175 £235 �230
I 176-185 £260 �250
J 186-200 £300 �290
K 201-225 £325 �315
L 226-255 £555 �540
M Over 255 £570 �555
2019/2020 Road Tax for cars & vans registered before 1 March 2001
Engine Size 2019 / 2020 2018 / 2019
1549cc and below £160 £155
Above 1549cc £265 £255
2019/2020 Road Tax for vans registered after 1 March 2001
Vehicle registration date 2019 / 2020 2018 / 2019
Early Euro 4 and Euro 5 compliant vans £140 £140
All other vans £260 £250

Pensions

The Basic State Pension applies if you are;
  • a man born before 6 April 1951
  • a woman born before 6 April 1953

The basic State Pension is a regular payment from the government that you can get if you reached State Pension age before 6 April 2016. To get it, you must have paid or been credited with National Insurance contributions. The most you can currently get is £129.20 per week. The basic State Pension increases every year by whichever is the highest of the following:

  • earnings - the average percentage growth in wages (in Great Britain)
  • prices - the percentage growth in prices in the UK as measured by the Consumer Prices Index (CPI)
    2.5%
Basic state pension 2019 / 2020 2018 / 2019
Single person per year £6718.40 £6, 549.40
Spouse/civil partner addition per year £4,027.40 £3,926
Married couple/civil partnership total per year £10,745.80 £10,475.40
Maximum age for tax relief 74 74
Minimum age for taking benefits 55 55
Lifetime allowance charge – lump sum paid 55% 55%
Lifetime allowance charge – monies retained 25% 25%
On cumulative benefits exceeding £1,055,000 £1,030,000
Annual allowance £40,000 £40,000
Maximum tax-free lump sum 25% 25%
Money Purchase Annual Allowance �4,000 �4,000

 

New State Pension

You’ll be able to claim the new State Pension if you’re:
  • a man born on or after 6 April 1951
  • a woman born on or after 6 April 1953

If you reached State Pension age before 6 April 2016, you’ll get the State Pension under the old rules instead. The earliest you can get the new State Pension is when you reach State Pension age. The most you can currently get is £168.60 per week.

Your National Insurance record

You’ll usually need at least 10 qualifying years on your National Insurance record to get any State Pension. They don’t have to be 10 qualifying years in a row.

This means for 10 years at least one or more of the following applied to you:

  • you were working and paid National Insurance contributions
  • you were getting National Insurance credits for example if you were unemployed, ill or a parent or carer
  • you were paying voluntary National Insurance contributions

If you’ve lived or worked abroad you might still be able to get some new State Pension.

You might also qualify if you’ve paid married women’s or widow’s reduced rate contributions.

Working after State Pension age

You don’t have to stop working when you reach State Pension age but you’ll no longer have to pay National Insurance. You can also request flexible working arrangements.

 

Tax Free Savings Accounts
  Tax year 2019 to 2020 Tax year 2018 to 2019
Individual Savings Account (ISA) subscription limit �20,000, of which �4,000 can be saved into a Lifetime ISA �20,000, of which �4,000 can be saved into a Lifetime ISA
Junior ISA subscription limit �4,368 �4,260
Child Trust Fund (CTF) subscription limit �4,368 �4,260

Capital Gains

Group 2019 / 2020 2018 / 2019
Main rates for individuals 10% / 20% 10% / 20%
Rates for individuals (for gains on residential property not eligible for Private Residence Relief, and carried interest) 18 % / 28% 18 % / 28%
Main rate for trustees and personal representatives 20% 20%
Rate for trustees and personal representatives (for gains on residential property not eligible for Private Residence Relief) 28% 28%
Annual exempt amount (AEA) for individuals and personal representatives £12,000 £11,700
AEA for most trustees £6,000 £5,850
Rate on gains subject to entrepreneurs’ relief 10% 10%
Rate on gains subject to investors’ relief 10% 10%
Entrepreneurs’ relief: lifetime limit on gains for entrepreneurs £10,000,000 £10,000,000
Investors’ relief: separate lifetime limit on gains for external investors £10,000,000 £10,000,000

Corporation Tax

Level of profits From 01/04/17 From 01/04/18 From 01/04/19
Main rate 19% 19% 19%
Corporation Tax Allowances & Reliefs
Financial Year 2017 to 2018 Financial Year 2018 to 2019 Financial Year 2019 to 2020
Plant and machinery: main rate expenditure 18% 18% 18%
Plant and machinery: special rate expenditure 8% 8% 6%
Annual investment allowance (AIA) £200,000 £200,000 £1,000,000
First year allowances (e.g. for certain energy-saving/water efficient products) 100% 100% N/A
R&D tax credits SME scheme 230% 230% 230%
R&D SME payable credit 14.5% 14.5% 14.5%
R&D Expenditure Credit 11% 12% 12%
Patent Box 10% 10% 10%
Film tax relief 25% 25% 25%
High-end TV tax relief 25% 25% 25%
Videogames tax relief 25% 25% 25%
Open ended investment companies and authorised unit trusts 20% 20% 20%

Value Added Tax

Vat Rates April 2019/2020 April 2018/2019
Standard Rate 20% 20%
Vat Fraction 1/6 1/6
Reduced Rate 5% 5%

 

Taxable Turnover Limits Amounts
Registration - last 12 months or next 30 days over £85,000 from 1 April 2019
Deregistration - next 12 months under £83,000 from 1 April 2019
Cash accounting scheme - up to £1,350,000
Optional flat rate scheme - up to £150,000
Annual accounting scheme - up to £1,350,000

Inheritance Tax

From 6 April 2019, everyone has an additional £150,000 tax-free allowance to use against the value of their home.
Detail 2019/2020 2018/2019
Standard threshold £325,000 £325,000
Residence nil rate band limit £150,000 £125,000
Rate of tax on balance:
Chargeable lifetime transfers 20% 20%
Transfers on, or within 7 years of, death 40% 40%
Reduced Rate 36% 36%
All lifetime transfers not covered by exemptions and made within seven years of death will be added back into the estate for the purpose of calculating the tax payable. Tax attributable to such transfers is then reduced:
Years before death 0 - 3 3 - 4 4 - 5 5 - 6 6 - 7
Tax reduced by 0% 20% 40% 60% 80%
Main Reliefs
Business Property %
Business or interest therein 100%
Qualifying shareholdings in unquoted* companies 100%
Land, buildings, machinery, or plant used by transferor's controlled company or partnership 50%
Agricultural property 50% or 100%

* Unquoted companies include those listed on AIM

Main Exemptions
  • Most transfers between spouses and civil partners.
  • The first �3,000 of lifetime transfers in any tax year plus any unused balance from previous year.
  • Gifts of up to but not exceeding �250 p.a. to any number of persons.
  • Gifts in consideration of marriage or civil partnership of: up to �5,000 by a parent, up to �2,500 by a grandparent, or up to �1,000 by any other person.
  • Gifts made out of income that form part of normal expenditure and do not reduce the standard of living.
  • Gifts to charities, whether made during lifetime or on death.
  • From April 2012, a reduced rate of IHT of 36% will be introduced where 10 per cent of more of the net estate is left to charity.

Other Taxes

Stamp Duty Land Tax – Residential Property 
Property Value Rate (on portion of value above threshold) Rate (on portion of value above threshold) on or after 1 April 2016 if purchase is of an additional residential property
0 to £125,000 0% 3%
£125,000 to £250,000 2% 5%
£250,000 to £925,000 5% 8%
£925,000 to £1.5 million 10% 13%
£1.5 million + 12% 15%

Stamp Duty Land Tax – Non-residential Property

Property Value Rate on or after 17 March 2016 (on portion of value above threshold)
0 to £150,000 0%
£150,000 to £250,000 2%
£250,000 + 5%
Net Present value (NPV) of the Lease Rate on or after 17 March 2016 (on portion of value above threshold)
0 to £150,000 0%
£150,000 to £5 million 1%
£5 million + 2%
Stamp Duty Land Tax - rates for first-time buyers purchasing properties worth �500,000 or less
Property Value Rate (on portion of value above threshold) on or after 22 November 2017 if purchase qualifies for first-time buyer relief
0 to £300,000 0%
£300,000 to £500,000 5%
£500,000 + Standard rates above apply
Annual tax on Enveloped Dwellings
Property Value Charge for tax year 2019 to 2020 Charge for tax year 2018 to 2019
More than £500,000 but not more than £1 million £3,650 £3,600
More than £1 million but not more than £2 million £7,400 £7,250
More than £2 million but not more than £5 million £24,800 £24,250
More than £5 million but not more than £10 million £57,900 £56,550
More than £10 million but not more than £20 million £116,100 £113,400
More than £20 million+ £232,350 £226,950

Tax Calendar check if items still valid - dates already changedy

April 2019
1 Making Tax Digital in operation
5 Last day of 2018/19 tax year.
Deadline for 2018/19 ISAs.
Last day to make disposals using the 2018/19 CGT exemption.
14 Due date for income tax for the CT61 period to 31 March 2019.
19/22 Quarter 4 2018/19 PAYE remittance due.
20 Interest will begin to accrue on unpaid PAYE/NI for 2018/19.
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns).
May 2019
1 Start of daily penalties for 2018 online Tax Return not yet filed. Additional penalties may apply for further delay.
3 Quarterly submission date of P46 (Car) for quarter to 5 April.
31 Last day to issue 2018/19 P60s to employees.
June 2019
30 End of CT61 quarterly period.
July 2019
6 Deadline for submission of Form 42 (transactions in shares and securities).
Ffile P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds to employees.
14 Due date for income tax for the CT61 period to 30 June 2019.
19/20 Quarter 1 2019/20 PAYE remittance due.
Final date for payment of 2018/19 Class 1A NICs.
31 Second self assessment payment on account for 2018/19.
August 2019
2 Quarterly submission date of P46 (Car) for quarter to 5 July.
September 2019
30 End of CT61 quarterly period.
Last day for UK businesses to reclaim  EC VAT chargeable in 2017.
October 2019
1 Due date for payment of Corporation Tax for period ended 31 December 2018.
5 Individuals/trustees must notify HMRC of new sources of income/chargeability in 2018/19 if a Tax Return has not been received.
14 Due date for income tax for the CT61 quarter to 30 September 2019.
19/22 Quarter 2 2019/20 PAYE remittance due.
31 Last day to file 2019 paper Tax Return.
November 2019
1 £100 penalty if 2019 paper Tax Return not yet filed. Additional penalties may apply for further delay.
2 Quarterly submission date of P46 (Car) for quarter to 5 October.
December 2019
30 Last day for online submission of 2019 Tax Return for HMRC to collect tax through clients’ PAYE code.
31 Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2019. .
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2018.
January 2020
1 Due date for payment of Corporation Tax for period ended 31 March 2019.
14 Due date for income tax for the CT61 quarter to 31 December 2019.
18/22 Quarter 3 2019/20 PAYE remittance due.
31 Capital gains tax payment for 2018/19.
Balancing payment - 2018/19 income tax/Class 4 NICs.
Last day to file the 2019 Tax Return online.
February 2020
1 £100 penalty if 2019 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2018/19 tax not yet paid.
2 Quarterly submission date of P46 (Car) for quarter to 5 January.
March 2020
2 Last day to pay any balance of 2018/19 tax and Class 4 NICs to avoid an automatic 5% surcharge.
31 End of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2019.

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