Rolling Events and Deadlines Calendar for Business in Carlisle Get a UTR as soon as possible! If you are newly self-employed, or you know that you need to do a tax return, then you need a Unique Taxpayer Reference as soon as possible in order to file your tax return. This is a ten digit number in a format like 12345 67890. If you don’t have a UTR, then see an accountant immediately. We can give you a form SA361 and a BX5 5BD envelope so you can pay by cheque before the 31st January deadline using your National Insurance number as the only reference, but we advise that it would be much much better to have a UTR appearing on the form if you want to do this. Early in January, all our clients who still have outstanding tax returns will be be provided with the means to sign an e-mailed document, which should make life a bit easier for them. We aim to take up a market position as the technological accountants and this is a part of this aim. All our outgoing mail related to the tax deadline goes first class by the next available collection. We happen to have post boxes in our area where there are both early morning and afternoon collections. We can be posting twice a day at different boxes. The extra cost of postage of first class mail may be pointless when the collection is in the morning, but we are not taking any chances. Friday January 18th 2019 – UTR Campaign We will always apply online for a Unique Taxpayer Reference as soon as possible, but from today we will advise our clients to telephone the Revenue with the Acknowledgement Reference and their National Insurance number and see if they can get the UTR over the phone as quickly as possible. We will then verify it at once on our software. Friday January 25th 2019 – Burns Night Friday January 25th 2019 – Electronic Payment Campaign E-mail Electronic Payment Advices to clients where necessary and advise them to make the payment at once, regardless of the status of their tax return. This is for clients who are able to make electronic payments and now have a UTR. The last weekend in January is a working weekend as far as submitting tax returns is concerned. The Revenue’s computer systems are relatively quiet over the weekend and we can take advantage of this. We will submit signed tax returns as fast as we get them either in our letterbox or by e-mail. Thursday January 31st 2019 – Tax Deadline for Sole Traders and Partnerships This is the deadline for electronic submission of income tax returns for the year ended 5th April 2018 under Self Assessment. Also the deadline for the first payment on account of income tax for the 2018/19 tax year, and the balancing payment for the 2017/18 tax year, which are usually paid together. We close for business at 9.00 pm. It really is possible that someone will e-mail or hand-deliver an acceptable signed document to us at 8.59 pm which we will then process to meet the deadline. We don’t advise pushing the system like this, but it can be done. The Revenue’s computer system may be running slow today. We can submit the return, but probably won’t be able to see it online for a few days. A Structured Deadline Sole traders and partnerships who pay tax under Self Assessment need to submit their tax return by January 31st if this is done electronically. If this deadline is missed, then the trader or each partner will be fined 100 pounds. There is another deadline on March 2nd (30 days later) to pay the tax due, and if this is missed, then there will be an additional penalty of 5% of the tax that is due on top of any interest charged for late payment. If you are near or beyond the January deadline, you should still get a move on and submit your accounts and tax return as quickly as possible because there is still something to play for. If we prepare your accounts, then we will do it using the latest technology for the sake of speed. February and March can be quiet months for accountants. We keep ourselves occupied by starting work on the accounts at the same time as we do the VAT returns, which our software allows us to do without doing the same job twice. This takes pressure off the busy period in December and January. Monday February 4th 2019 Assuming that the dust has settled a bit on Self Assessment, we will look online to see who has paid their tax, especially if we are asked to do this. If a client has paid with form SA361 and no UTR then we may need to contact the Revenue to get their payment allocated properly. We will check this later. Our office is closed on Friday February 8th 2019 The second weekend in February will be a long weekend for us. It is nowhere near any deadlines. Thursday February 14th 2019 – St Valentine’s Day We will be looking at the Revenue website over the next few days to see who is at risk of a 5% surcharge on income tax unpaid as at March 2nd 2019. Tuesday March 5th 2019 – Shrove Tuesday Pancakes are traditional today. A carnival day in many countries. Ash Wednesday March 6th 2019 – Start of Lent Thursday March 7th to Sunday March 10th 2019 – Crufts Dog Show National Exhibition Centre, Birmingham Our office is closed on Friday March 8th 2019 The second weekend in March will be a long weekend for us. It is nowhere near any deadlines. March 16th 1867 Here is surgeon Joseph Lister writing in The Lancet : In the course of the year 1864 I was much struck with an account of the remarkable effects produced by carbolic acid upon the sewage of the town of Carlisle, the admixture of a very small proportion not only preventing all odour from the lands irrigated with the refuse material, but, as it was stated, destroying the entozoa which usually infest cattle fed upon such pastures. Lister was looking for a substance which would kill Pasteur’s microbes but not affect human or mammalian tissue too badly, and his selection of a solution of carbolic acid in water is the beginning of modern surgery, dramatically improving survival rates after operations. Without the addition of the carbolic acid the cattle would have died of various diseases caught from raw sewage, so here is the first selective antibiotic introduced right here in Carlisle. Friday March 29th 2019 is the day that the United Kingdom leaves the European Union Sunday March 31st 2019 – Mothers’ Day – clocks go forward, so get up earlier, but lighter nights from now on Friday April 5th 2019 is the end of the income tax year. Deadline for putting money into 2018/19 Individual Savings Account, or for a company to declare a dividend within the 2018/19 tax year, or for some other tax-related actions. Saturday April 6th 2019 is the earliest date on which it is sensible to submit a tax return for the year ended yesterday, for example if you expect a tax refund. Our fast all-electronic accounts preparation system can help you to make the claim in good time. Saturday April 6th and Sunday April 7th 2019 – FA Cup Semi-Finals Saturday April 6th 2019 The Grand National is contested today. Carlin Sunday April 7th 2019 Carlin or carling peas are traditionally consumed today. The Boat Race is contested today. Sunday April 14th 2019 – Palm Sunday Friday April 19th 2019 – Good Friday David Porthouse & Co will check e-mails on Saturday April 20th. Easter Sunday April 21st 2019 Easter Monday April 22nd 2019 – Bank Holiday in England Tuesday April 23rd 2019 – St George’s Day Saturday April 27th 2019 – Pirelli International Rally Monday May 6th 2019- Bank Holiday in both England and Scotland Saturday May 18th 2019 – FA Cup Final Monday May 27th 2019 – Bank Holiday in both England and Scotland End of May 2019 About now is the deadline for a new student loan application if you want funds through by the start of term. Friday May 31st 2019 P60s should have been distributed to employees by this date. Saturday June 1st 2019 – The Derby – Epsom Downs Thursday June 6th to Sunday June 9th 2019 – Appleby Horse Fair Saturday June 8th 2019 – Trooping the Colour Whit Sunday June 9th 2019 Saturday June 15th 2019 – Cumberland Show at East Park, Brisco, Carlisle CA4 0RB. End of June 2019 About now is the deadline for a continuing student loan application if you want funds through by the start of term. Look out for your tax credits renewal pack if you claim tax credits. Saturday July 6th 2019 – P11Ds If you have employees who have received non-cash benefits or have been reimbursed for expenses, then today is the deadline to submit form P11D or form P9D. Friday July 12th 2019 – First Night of the Proms which may be viewed on BBC iPlayer Thursday July 25th 2019 – Sunday July 28th 2019 – Kendal Calling Music Festival at Lowther Deer Park, Hackthorpe (near Penrith), Cumbria, CA10 3DY. Wednesday July 31st 2019 Deadline for submission of tax credits claim. Second payment on account of income tax for the 2018/19 tax year Friday August 2nd 2019 – Saturday August 24th 2019 – Edinburgh Military Tattoo Monday August 5th 2019 – Bank Holiday in Scotland Monday August 26th 2019 – Bank Holiday in England Saturday September 7th 2019 – Last Night of the Proms Saturday October 5th 2019 – Deadline to advise HM Revenue & Customs of taxability If you currently do not have an accountant and do not submit an annual income tax return, but you have trading income or capital gains for the year ended April 5th 2019, then you should notify HM Revenue & Customs by this date. See an accountant if you miss this deadline. Monday October 21st 2019 is Trafalgar Day Sunday October 27th 2019 – clocks go back, so extra hour in bed, but darker nights from now on Thursday October 31st 2019 – Deadline for paper tax returns under Self Assessment If you wish to submit your own tax return on a paper form, then October 31st is the deadline. If your accountant does your tax return, then the deadline for electronic submission is January 31st 2020. It’s time to see an accountant if you don’t have one. Saturday November 2nd 2019 – Bonfire Night in Bitts Park, Carlisle. From 6.45 pm. Fire lit at 7.00 pm. Sunday November 10th 2019 – Remembrance Sunday in Carlisle City Centre from 10.00 am. Sunday November 17th 2019 – Christmas Lights will be switched on in Carlisle City Centre in an event between 2.00 and 5.30 pm. Time to See an Accountant and Time to Get that UTR ! Warning: if you need to submit a tax return by January 31st 2020, then the first thing you need is a Unique Taxpayer Reference, and you are going nowhere without one. Click on the link for more details. Accountants are fairly busy in December, given the deadline at the end of January. Many companies have March 31st year ends and their accounts need to be submitted to Companies House by December 31st. In the last posting dates which we will give below, we hint at the fact that the Royal Mail slows down before Christmas, and you are asked to bear this in mind if anything urgent needs to be sent to your accountant. If there are delays caused by bad weather or strikes, then neither Companies House nor HM Revenue & Customs will accept this as an excuse. Monday December 2nd 2019 – Bank Holiday in Scotland for St Andrew’s Day Tuesday December 10th 2019 is the last posting date for an air mail letter to Australia and New Zealand which is intended to get there by Christmas. About Thursday December 12th 2019 is the last posting date for airmail sent to most destinations in Europe. Allow extra time for Eastern Europe. Saturday December 14th 2019 is the last posting date for airmail sent to the USA and Canada. Allow extra time for the Far West and Hawaii. Wednesday December 18th 2018 is the last posting date for second class mail in the UK (but perhaps you might allow a bit longer for a letter sent from Carlisle to the Western Isles, or send it first class). Friday December 20th is the last posting date for first class mail. If you have a lot of Christmas cards to post, then second class post sent a couple of days earlier is more reliable than first class post sent at the last minute. Christmas weather forecasts start to be useful with about five days to go. Many accountants in Carlisle will close at lunchtime on Tuesday 24th December after making sure all forthcoming deadlines have been dealt with. We will be open for e-mail purposes in the early afternoon. Wednesday December 25th 2018 – Christmas Day Thursday December 26th 2018 – St Stephen’s Day or Boxing Day Most accountants in Carlisle will be shut over Christmas. David Porthouse & Co will check e-mails from Friday 27th onwards and do any urgent work. We will also deal with anything which requires an online submission to keep the wheels turning. Other accountants are able to check their e-mails by remote access so they can also deal with anything urgent. Wednesday January 1st 2020 – New Year’s Day Wednesday January 2nd 2019 is a Bank Holiday in Scotland, but not in England. David Porthouse & Co reopens for business. Notes If you have an event or a local product you would like to include, then please contact us. Please mention if it is an annual event. Why does the income tax year end on April 5th? This date is the anniversary of Lady Day (The Annunciation, March 25th Old Style) in 1752 when Britain changed from the Julian Calendar (Old Style) to the Gregorian Calendar (New Style), making an adjustment of eleven days in the year of changeover. HM Revenue & Customs are believed to be still in the process of implementing this change. Dates in grey are merely provisional. Generally the dates are based upon the previous year. While every care has been taken in the compilation of this calendar, we are dependent upon third parties for the provision of information, and no responsibility will be accepted for any errors or omissions.