Dates & deadlines

19 July 2019

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from June 2019.

• NICs postal payments for 2017/18

  Deadline for postal payments to reach HMRC for any outstanding class 1A NICs for the tax year ending 5 April 2018.

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Quarterly postal PAYE/class 1 NICs payment

  Q1 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

21 July 2019

• Intrastat

  Due date for payment of supplementary declarations for June 2019.

• EC sales list

  Deadline for online monthly or quarterly return filing.

22 July 2019

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

• Quarterly electronic PAYE/class 1 NICs payment

  Q1 (2019/20) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

• NICs electronic payments for 2017/18

  Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2018.

31 July 2019

• Deadline for self-assessment (payment on account)

  Deadline for second payment on account for tax year ended 5 April 2018.