Apr 08 1st | TAX CALENDAR 2008/09 Due date for payment of Corporation Tax for the period ended 30th June 2007. |
1st/6th | £50,000 annual investment allowance replaces First Year Capital Allowances. Writing down allowances on plant and machinery reduced to 20% from 25%. Writing down allowances on cars will now take into account their emissions. |
5th | Last day of 2007/08 tax year |
Deadline for 2007/08 capital gains tax exemption | |
Deadline for 2007/08 ISAs | |
Deadline for 2007/08 inheritance tax exemptions | |
Taper relief for business and non business assets is withdrawn as also is indexation allowance | |
6th | First day of 2008/09 tax year |
The inheritance tax threshold increases to £312,000 | |
Capital gains tax reduces to 18% for non-corporate gains | |
New tax charge of £30,000 per annum on UK residents paying tax on the remittance basis and certain non-resident individuals | |
Non resident individuals counted as present in the UK on days of arrival and departure | |
7th | Due date for Feb 2008 VAT returns (electronic payments) |
14th | Due date for income tax for the CT61 period to 31 March 2008 |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Quarter 4 payment due where paid by cheque. | |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Quarter 4 payment due where paid electronically. | |
30th | Filing deadline for Corporation Tax Return Form CT600 for period ended 30 April 2007 to be submitted to HMRC |
Filing deadline at Companies House of accounts for private companies with a year ended 30 June 2007. | |
| Due date for Mar 2008 VAT returns |
1st | Due date for payment of Corporation Tax for period ended 31 July 2007. |
3rd | Deadline for notifying car changes in quarter to 5 April - P46 (Car) |
7th | Due date for Mar 2008 VAT returns (electronic payments) |
19th | Deadline for filing 2007/08 forms P14, P35, P38, P38A. |
Construction Industry Scheme : Monthly return due for period to 5th of month. | |
If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
31st | Deadline for issuing P60s to employees for 2007/08 |
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2007 to be submitted to HMRC | |
Filing deadline at Companies House of accounts for private companies with a year ended 31 July 2007 | |
Due date for April 2008 VAT returns | |
1st | Due date for payment of Corporation Tax for period ended 31 August 2007. |
7th | Due date for Apr 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
30th | End of CT 61 quarterly period |
Filing deadline for Corporation Tax Return Form CT600 for period ended 30 June 2007 to be submitted to HMRC | |
Filing deadline at Companies House of accounts for private companies with a year ended 31 August 2007 | |
| Due date for May 2008 VAT returns |
1st | Due date for payment of Corporation Tax for period ended 30 September 2007. |
6th | Deadline to file Form 42 for 2007/08 |
Last day to file Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees. | |
7th | Due date for May 2008 VAT returns (electronic payments) |
14th | Due date for income tax for the CT61 period to 30 June 2008. |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
Quarter 1 PAYE payment due where paid by cheque. | |
22nd | Quarter 1 PAYE payment due where paid electronically. |
Final date for payment of 2007/08 Class 1A NICs, | |
If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. | |
30th | Filing deadline at Companies House of accounts for private companies with a year ended 30 September 2007 |
31st | 2006/07 Self Assessment Tax Return to be filed by today in order to avoid second £100 penalty |
Second self assessment payment on account for 2007/08 | |
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 July 2007 to be submitted to HMRC | |
| Due date for June 2008 VAT returns |
1st | Liability to second £100 penalty arises for 2007 Tax Return still not filed |
Due date for payment of Corporation Tax for period ended 31 October 2007. | |
2nd | Last day for notifying car changes in quarter to 5 July - P46 (Car) |
7th | Due date for Jun 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
31st | Filing deadline for Corporation Tax Return Form CT600 for period ended 31 August 2007 to be submitted to HMRC |
Filing deadline at Companies House of accounts for private companies with a year ended 31 October 2007. | |
Due date for July 2008 VAT returns | |
1st | Due date for payment of Corporation Tax for period ended 30 November 2007. |
7th | Due date for July 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
30th | End of CT61 quarterly period |
Filing deadline for Corporation Tax Return Form CT600 for period ended 30 September 2007 to be submitted to HMRC | |
Filing deadline at Companies House of accounts for private companies with a year ended 30 November 2007 | |
In England, closing date for business ratepayers to claim Small Business Rate Relief for 2007/08 financial year. | |
Due date for Aug 2008 VAT returns | |
1st | Due date for payment of Corporation Tax for period ended 31 December 2007 |
5th | Individuals/trustees must notify HMRC of new sources of income/chargeability in 2007/08 if a Tax Return has not been received |
7th | Due date for August 2008 VAT returns (electronic payments) |
14th | Due date for income tax for the CT61 period to 30 September 2008 |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
Quarter 2 PAYE payment due where paid by cheque. | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Quarter 2 PAYE payment due where paying electronically. | |
31st | Deadline for submission of the 2008 paper Tax Return (provided issued by 31 July 2008) if you wish HMRC to calculate the tax or, if you are an employee, you wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2009/10 PAYE code |
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 October 2007 to be submitted to HMRC | |
Filing deadline at Companies House of accounts for private companies with a year ended 31 December 2007 | |
Due date for Sept 2008 VAT returns | |
1st | Due date for payment of Corporation Tax for period ended 31 January 2008. |
2nd | Last day for notifying car changes in quarter to 5 October - P46 (Car) |
7th | Due date for Sept 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
30th | Filing deadline for Corporation Tax Return Form CT600 for period ended 30 November 2007 to be submitted to HMRC |
Filing deadline at Companies House of accounts for private companies with a year ended 31 January 2008 | |
Due date for Oct 2008 VAT returns | |
1st | Due date for payment of Corporation Tax for period ended 29 February 2008. |
7th | Due date for Oct 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
29th | Filing deadline at Companies House of accounts for private companies with a year ended 29 February 2008 |
30th | Last date to file your 2008 Tax Return electronically if you are an employee and wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2009/10 PAYE code. |
31st | End of CT61 quarterly period |
Due date for Nov 2008 VAT returns | |
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2008 | |
End of relevant year for taxable distance supplies to UK for VAT registration purposes | |
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes | |
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 December 2007 | |
| Due date for Nov 2008 VAT returns |
Jan-09 | |
1st | Due date for payment of Corporation Tax for period ended 31 March 2008. |
7th | Due date for Nov 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
31st | Filing deadline at Companies House of accounts for private companies with a year ended 31 March 2008 |
| Filing deadline for Corporation Tax Return Form CT600 for period ended 31 January 2008. |
| Due date for Dec 2008 VAT returns |
Feb-09 | |
1st | Due date for payment of Corporation Tax for period ended 30 April 2008. |
7th | Due date for Dec 2008 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
28th | Filing deadline at Companies House of accounts for private companies with a year ended 30 April 2008 |
| Filing deadline for Corporation Tax Return Form CT600 for period ended 28 February 2008. |
| Due date for Jan 2009 VAT returns |
Mar-09 | |
1st | Due date for payment of Corporation Tax for period ended 31 May 2008.. |
7th | Due date for Jan 2009 VAT returns (electronic payments) |
19th | If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
Construction Industry Scheme : Monthly return due for period to 5th of month | |
22nd | If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. |
31st | Filing deadline at Companies House of accounts for private companies with a year ended 31 May 2008 |
| Due date for Feb 2009 VAT returns |
| Filing deadline for Corporation Tax Return Form CT600 for period ended 31 March 2008. |
| End of Corporation Tax financial year. |