Tax Calendar

Every month

1* Corporation tax due for companies that pay the tax annually with year ending nine months and one day previously.

14* Instalment of corporation tax due for large companies with year ending 15, 12, 9 and 6 months before the end of the previous month.

19* Due date for payment of PAYE/NIC for period ending on 5th of that month.

22* Due date for payment of PAYE/NIC if paying electronically

30/31 Submit CT600 for companies with year ending 12 months previously (29th for February year end). Last day to amend CT600 for year ending 24 months previously.

30/31 File accounts at Companies House for private companies with year ending 10 months previously and for public companies with year ending 7 months previously (28th for February 2007 year end; 29 February 2008 for year end 10 (private) or 7 (public) months before).

* If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.

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April 2008

1 First year capital allowances replaced by annual investment allowance of £50,000.

5 End of 2007/08 tax year. Taper relief and Indexation allowance is withdrawn for individuals.

6 Beginning of 2008/09 tax year. Flat rate of capital gains tax of 18% applies to all non-corporate gains. Company car fuel benefit multiplier increases to £16,900.

14 Due date for the CT61 return and tax payment for the quarter to 31/3/08.

19 PAYE/NIC and CIS deductions due for month to 5/4/08 and quarter 4 for small employers (interest will run on any unpaid PAYE/NIC for the tax year 2007/08).

22 PAYE/NIC and CIS electronic payments due for month/quarter to 5/4/08.

30 Accounts filing deadline at Companies House for private companies with year ended 30/6/07. Companies submit corporation tax self-assessment returns to HMRC for accounting periods ended 30/4/07.

May 2008

3 Submission date for forms P46 (Car) for changes during the quarter ended 5/4/08 to car and fuel benefits provided to employees.

19 PAYE and NIC due for the month ended 5/5/08. Final submission date for employers’ year-end returns (forms P35 and P14) for the year ended 5/4/08.

31 Employers to provide employees with forms P60 (year-end summaries) for the year ended 5/4/08.

June 2008

19 PAYE and NIC due for the month ended 5/6/08.

20 PAYE/NIC and CIS electronic payments due for month to 5/6/08.

July 2008

5 Final date for agreement of 2007/2008 PAYE Settlement Agreements.

6 Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5/4/08. Relevant employees to be provided with copies of forms P11D and P9D. Submission date for annual share scheme returns (form 42) for the year ended 5/4/08.

14 Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30/6/08.

19 PAYE and NIC due for the month ended 5/7/08 Quarterly PAYE and NIC due for the quarter ended 5/7/07 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5/4/08.

22 PAYE/NIC and CIS electronic payments due for month/quarter to 5/7/08.

31 Second payment on account due in respect of 2007/2008 personal tax. Second penalty of £100 applied where 2007 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2006/2007 tax has not been settled in full by this date.

August 2008

2 Submission date for forms P46 (Car) for changes during the quarter ended 5/7/08 to car or fuel benefits provided to employees.

19 PAYE and NIC due for the month ended 5/8/08.

22 PAYE/NIC and CIS electronic payments due for month to 5/8/08.

September 2008

19 PAYE and NIC due for the month ended 5/9/08.

22 PAYE/NIC and CIS electronic payments due for month to 5/9/08.

October 2008

5 Deadline for notifying HMRC of chargeability to income or capital gains tax for the year ended 5/4/08.

14 Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30/9/08.

19 PAYE and NIC due for the month ended 5/10/08. Quarterly PAYE and NIC due for the quarter ended 5/10/08 for qualifying small employers. Due date for payment of tax and class 1B NIC arising under a PAYE Settlement Agreement for the year ended 5/4/08.

22 PAYE/NIC and CIS electronic payments due for month/quarter to 5/10/08.

31 Submission date for 2008 self-assessment tax returns not submitted electronically (where these were issued by 31/7/08).

November 2008

2 Submit P46 (car) for quarter to 5 October 2008.

December 2008

30 Last day to submit 2007/08 tax return online to have unpaid tax of up to £2,000 collected through the 2009/10 PAYE code.Last Updated