Payment dates
Self assessment2019/202018/19
1st payment on account31 January20202019
2nd payment on account31 July20202019
Balancing payment31 January20212020
Capital Gains Tax*31 January20212020

*Non-residents with gains on UK residential property must pay CGT within 30 days of disposal unless already filing a self assessment tax return.

Other payment dates
Class 1A NIC19 July20202019
Class 1B NIC19 October20202019

Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a ‘large’ company paying by quarterly instalments.

2018/19 Filing deadlines
Issue P60s to employees31 May 2019
P11D, P11D(b)6 July 2019
Self assessment tax return (SATR) paper version31 October 2019
Online SATR if outstanding tax 
to be included in 2020/21 PAYE code

30 December 2019
Online SATR31 January 2020