31 July 2018 – Second payment on account for 2017/18 tax year.
5 October 2018 – Deadline for notifying HMRC of new sources of income (including the Child Benefit Charge) if no return has been issued for 2017/18 tax year.
31 October 2018 – Deadline for submission of 2017/18 non-electronic returns.
30 December 2018 – Deadline for submission of 2017/18 electronic tax returns if ‘coding out’ of any underpayment is required.
31 January 2019 – Deadline for filing electronic tax returns for 2017/18. Balancing payment due for 2017/18 tax year. First payment on account due for 2018/19 tax year.
This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.