Key Dates and Deadlines

Below are the key dates and deadlines for taxation and national insurance related payments and forms.

Income Tax (including Class 4 NIC)
31-Jul-08 2007/08 second payment on account
31-Jan-09 2007/08 balancing payment
2008/09 first payment on account
31-Jul-09 2008/09 second payment on account
31-Jan-10 2008/09 balancing payment
2009/10 first payment on account
Class 1A NICs
19-Jul-08 2007/08 payment due
Capital Gains Tax,
31-Jan-09 2007/08 Capital Gains Tax
31-Jan-10 2008/09 Capital Gains Tax
Corporation Tax
9 months and one day after the end of the accounting period,
Inheritance Tax
6 months after the end of the month of death or chargeable transfer
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made
Latest Filing/Issuing Deadlines -2007/08 PAYE Returns,
19-May-08 P14, P35, P38 and P38A
31-May-08 Issue P60s to employees
06-Jul-08 P9D, P11D and P11Db - also issue copies to employees
2008 Self Assessment Tax Return
31-Oct-08 Last filing date - paper returns (SATR Paper Version)
31-Jan-09 Last filing date - online returns (SATR Online)
30-Dec-08 SATR Online if outstanding tax (less than £2000) to be included in 2009-10 PAYE code
Disclaimer

This data for legislative rates is for information purposes only and PG Business Solutions are not responsible for actions taken or not taken in respect of information provided. Should you wish to know more about how they affect you or your business liability then please contact us for specified tailored advice suited to your individual circumstances. Errors and omissions in this information are excepted.