| April 2009 |
| 5 |
Last day of the 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 and CIS deductions due for month to 5/4/2009 or quarter 4 of 2009/09 for small employers. "IR35 Tax" also due. |
| 20 |
Interest begins to accrue on any unpaid PAYE/NIC for 2008/09 |
| 22 |
Budget Day |
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| May 2009 |
| 1 |
New VAT Scale charges for fuel used in private journeys on company cars. |
| 2 |
Last day for car change notifications in the quarter to 5 April - Use P46 Car |
| 19 |
Deadline for Employers' 2008/09 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 and CIS deductions due for month to 5/5/2009 |
| 31 |
Deadline for copies of P60 to be issued to employees for 2008/09 |
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| June 2009 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/6/2009 |
| 30 |
Deadline for UK businesses to reclaim EC VAT chargeable in 2008 |
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| July 2009 |
| 6 |
Deadline for 2008/09 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for Tax Credit claim to start from beginning of 2009/10 |
| 6 |
Deadline for employers to report share incentives for 2008/09 - form 42 |
| 14 |
Return and Payment of CT61 tax due for quarter to 30 June 2009 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/7/2009 or quarter 1 of 2009/10 for small employers |
| 19 |
Class 1A NIC due in respect of the tax year 2008/09 |
| 31 |
Second self assessment payment on account due for 2008/09.
Second 5% penalty surcharge on any 2007/08 outstanding tax due on 31 January 2009 still unpaid.
Second £100 penalty if 2007/08 tax return due for filing on 31 January 2009 is still outstanding.
Deadline for Tax Credits to finalise claims for 2008/09 and renew claims for 2009/10 |
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| August 2009 |
| 2 |
Last day for car change notifications in the quarter to 5 July - Use P46 Car |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/8/2009 |
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| September 2009 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/9/2009 |
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| October 2009 |
| 1 |
Due date for payment of Corporation Tax for the year ended 31 December 2008 |
| 5 |
If a paper return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2008/09 |
| 14 |
Return and payment of CT61 tax due for quarter to 30 September 2009 |
| 19 |
Tax and Class 1B national insurance due on PAYE settlements for 2008/09 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/10/2009 or quarter 2 of 2009/10 for small employers |
| 31 |
Deadline for 2008/09 self assessment paper returns to be filed for HMRC to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2010/11 PAYE code (for underpayments of up to £2000 only) |
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| November 2009 |
| 2 |
Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/11/2009 |
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| December 2009 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/12/2009 |
| 31 |
Deadline for 2008/09 self assessment online returns to be filed if you are an employee and want tax underpaid 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. |
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| January 2010 |
| 1 |
Due date for payment of Corporation Tax for the year ended 31 March 2009 |
| 14 |
Return and payment of CT61 tax due for quarter to 31 December 2009 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/1/2010 or quarter 3 of 2009/10 for small employers |
| 31 |
Deadline for filing 2008 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing.
Balancing self assessment payment due for 2008/09.
Capital gain tax payment due for 2008/09.
First self assessment payment on account due for 2009/10.
Interest accrues on all late payments.
Last chance for HMRC to inform you if it intends to start an enquiry into your 2007/08 Tax Return. |
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| February 2010 |
| 2 |
Last day for car change notifications in the quarter to 5 January - Use P46 Car |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/2/2010 |
| 28 |
Talk to us about year end and pre-budget planning |
| 28 |
First 5% penalty surcharge on any 2008/09 outstanding tax due on 31 January 2010 still unpaid |
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| March 2010 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/3/2010 |
| 31 |
Last minute tax planning for the 2009/10 tax year. Ensure you use up all exemptions to which you are entitled. |
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| April 2010 |
| 5 |
End of 2009/10 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 2010 |
| 19/22 |
PAYE/NIC and CIS deductions due for month to 5/4/2010 or quarter 4 of 2009/10 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2009/10. |
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