| April
2008 |
|
| 5 |
Last
day of 2007/08 tax year
Deadline for 2007/08 ISAs.
Last day to make disposals using the 2007/08 CGT exemption
and the 'old' CGT rules.
Last date for contracting back into the State Second Pension
for 2007/08. |
| 14 |
Due
date for income tax for the CT61 period to 31 March
2008. |
| 19/22 |
Quarter
4 2007/08 PAYE remittance due |
| 20 |
Interest
will begin to accrue on unpaid PAYE/NI for 2007/08 |
| 30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns) |
| May
2008 |
|
| 3 |
Last day for notifying car changes in quarter to 5 April - P46 (Car) |
| 19 |
Last
day for filing forms P14, P35, P38, and P38A - 2007/08
PAYE returns, without incurring penalties. |
| 31 |
Last
day to issue 2007/08 P60's to employees |
| June
2008 |
|
| 30 |
End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable
in 2007
Annual adjustment for VAT partial exemption calculations (March VAT year end) |
| July
2008 |
|
| 6 |
Deadline
for submission of Form 42 (transactions in shares and
securities).
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s
and P9Ds. Issue copies of P11Ds or P9Ds to employees.
|
| 14 |
Due
date for income tax for the CT61 period to 30 June
2008 |
| 19/22 |
Quarter
1 2008/09 PAYE remittance due
Final date for payment of 2007/08 Class 1A NICs |
| 31 |
Second
self assesment payment on account for 2007/08
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2007 Tax
Return still not filed
5% surcharge on any tax unpaid for 2006/07 |
| August
2008 |
|
| 2 |
Last day for notifying car changes in quarter to 5 July - P46 (Car) |
| 31 |
Annual adjustment for VAT partial exemption calculations (May VAT year end)
Deadline for tax credit Annual Declaration (if estimated,
final figures required by 31 January 2009).
|
| September
2008 |
|
| 30 |
End
of CT61 quarterly period |
| October
2008 |
|
| 1 |
Due
date for payment of Corporation Tax for period ended
31 December 2007 |
| 5 |
Individuals/trustees
must notify HMRC of new sources of income/chargeability
in 2007/08 if a Tax Return has not been received |
| 14 |
Due
date for income tax for the CT61 quarter to 30 September
2008 |
| 19/22 |
Quarter
2 2008/09 PAYE remittance due |
| 31 |
Last
day to file 2008 paper Tax Return |
| November
2008 |
|
| 1 |
Please
ensure you are retaining your documents for the 2009
Tax Return |
| 2 |
Last day for notifying car changes in quarter to 5 October - P46 (Car) |
| December
2008 |
|
| 30 |
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.
|
| 31 |
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.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period
ended 31 December 2007. |
| January
2009 |
|
| 1 |
Due
date for payment of Corporation Tax for period ended
31 March 2008 |
| 14 |
Due
date for income tax for the CT61 quarter to 31 December
2008 |
| 19/22 |
Quarter
3 2008/09 PAYE remittance due |
| 31 |
First
self assessment payment on account for 2008/09.
Capital gains tax payment for 2007/08.
Balancing payment - 2007/08 income tax/class 4 NICs.
Last day to renew 2008/09 tax credits.
Deadline for amending 2006/07 Tax Return.
Last day to file the 2008 Tax Return. |
| February
2009 |
|
| 1 |
£100
penalty if 2008 Tax Return not yet filed. Additional
penalties may apply for further delay.
Interest starts to accrue on 2007/08 tax not yet paid. |
| 2 |
Last day for notifyng car changes in quarter to 5 January - P46 (Car) |
| 14 |
Last
date (for practical purposes) to request NIC deferment
for 2008/09. |
| 28 |
Last
day to pay any balance of 2007/08 tax and Class 4 NIC
to avoid an automatic 5% surcharge |
| March
2009 |
|
| 31 |
End
of Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for
period ended 31 March 2008. |
