Tax Calendar

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Tax Calendar

"Income tax has made more liars out of the American people
than golf has. Even when you make a tax form out on the level,
you don't know when it's through if you are a crook or a martyr"
Will Rogers

April 2008
1/6	First year capital allowances replaced by £50,000 annual investment allowance for plant and machinery along with other capital allowances changes.
5	Last day of 2007/08 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's. Capital Gains Tax Taper Relief withdrawn.
6	Capital Gains Tax rate reduced to 18%.
14	Return and Payment of CT61 tax due for quarter to 31 March 2008
19/22	PAYE/NIC and CIS payment due for month to 5/4/2008 or quarter 4 of 2007/08 for small employers
20	Interest begins to accrue on any unpaid PAYE/NIC for 2007/08

May 2008
3	Last day to notify car changes in the quarter to 5 April - P46 Car
19	Deadline for Employers' 2007/08 end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online. Penalties for non submission and incentives for filing online.
19/22	PAYE/NIC due for month to 5/5/2008
31	Deadline to issue copies of P60 to employees for 2007/08

June 2008
19/22	PAYE/NIC due for month to 5/6/2008
30	Deadline for UK businesses to reclaim EC VAT chargeable in 2007

July 2008
6	Deadline for 2007/08 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
6	Deadline for employers to report share incentives for 2007/08 - form 42
14	Return and Payment of CT61 tax due for quarter to 30 June 2008
19/22	PAYE/NIC due for month to 5/7/2008 or quarter 1 of 2008/09 for small employers
19	Class 1A NIC due in respect of the tax year 2007/08
31	Second self assessment payment on account due for 2007/08. Second 5% penalty surcharge on any 2006/07 outstanding tax due on 31 January 2008 still unpaid. Second £100 penalty if 2006/07 tax return due for filing on 31 January 2008 is still outstanding.

August 2008
2	Last day to notify car changes in the quarter to 5 July - P46 Car
19/22	PAYE/NIC due for month to 5/8/2008

September 2008
19/22	PAYE/NIC due for month to 5/9/2008

October 2008
1	Due date for payment of Corporation Tax for the year ended 31 December 2007
5	If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability for 2007/08
14	Return and payment of CT61 tax due for quarter to 30 September 2008
19	Tax and Class 1B national insurance due on PAYE settlements for 2007/08
19/22	PAYE/NIC due for month to 5/10/2008 or quarter 2 of 2008/09 for small employers
31	Deadline for 2007/08 self assessment paper returns to be filed for the Revenue to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2009/10 PAYE code (for underpayments of up to £2000 only)

November 2008
2	Last day to notify car changes in the quarter to 5 October - P46 Car
19/22	PAYE/NIC due for month to 5/11/2008

December 2008
19/22	PAYE/NIC due for month to 5/12/2008
30	Deadline for 2007/08 self assesment online returns to be filed for HMRC to do the tax calculation for and/or if tax underpaid is to be collected by adjustment to your 2009/10 PAYE code (for underpayments of up to £2000 only). VAT reclaim deadline for submission of all claims for non EU traders wanting to reclaim VAT in the UK.

January 2009
1	Due date for payment of Corporation Tax for the year ended 31 March 2008
14	Return and payment of CT61 tax due for quarter to 31 December 2008
19/22	PAYE/NIC due for month to 5/1/2009 or quarter 3 of 2008/09 for small employers
31	Deadline for filing 2007 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing. Balancing self assessment payment due for 2007/08. Capital gain tax payment due for 2007/08. First self assessment payment on account due for 2008/09. Interest accrues on all late payments. Last chance for HMRC to inform you if it intends to start an enquiry into your 2006/07 Tax Return.

February 2009
2	Last day to notify car changes in the quarter to 5 January - P46 Car
19/22	PAYE/NIC due for month to 5/2/2009
28	Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2007/08 outstanding tax due on 31 January 2009 still unpaid

March 2009
19/22	PAYE/NIC due for month to 5/3/2009
31	Last minute tax planning for the 2008/09 tax year. Ensure you use up all exemptions to which you are entitled.

April 2009
5	End of 2008/09 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
14	Return and payment of CT61 tax due for quarter to 31 March 2009
19/22	PAYE/NIC due for month to 5/4/2009 or quarter 4 of 2008/09 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2008/09.