Tax calendar 2008/2009

Dates for your diary

April 2008

Saturday 5th - End of 2007/2008 tax year.
Sunday 6th - Beginning of 2008/2009 tax year.
Monday 14th - Payment of any tax due in respect of CT61 for quarter to 31 March 2008. Company CT61 return for the quarter to 31 March due.
Saturday 19th - PAYE/NIC due for month to 5/04/2008 (interest will run on any unpaid PAYE/NIC for the tax year 2007/2008).

May 2008

Friday 2nd - Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 April 2008.
Monday 19th - Deadline for Employers’ year end PAYE returns (P35, P14, P60) to be submitted.
Monday 19th - PAYE/NIC due for month 5/05/2008.
Saturday 31st - Deadline for copies of forms P60 to be issued to employees.

June 2008

Thursday 19th - PAYE/NIC due for month to 5/06/2008.
Monday 30th - VAT Reclaim deadline for submission of all claims to European VAT authorities.

July 2008

Sunday 6th - Deadline for forms P11D and P9D to be submitted to HM Revenue & Customs (HMRC) and copies to be issued to employees concerned.
Sunday 6th - Deadline for employers to report share incentives (Form 42).
Monday 14th - Payment of any tax due in respect of CT61 for quarter to 30 June 2008. Company CT61 return for the quarter to 30 June due.
Saturday 19th - PAYE/NIC due for month to 5/07/2008.
Also, Class 1A NIC due in respect of the year 2007/2008.
Thursday 31st - Second payment on account of Income Tax for 2007/2008 tax year due.
Second 5% penalty surcharge on any 2006/2007 outstanding tax due on 31 January 2008 still remaining unpaid.
Second £100 penalty if 2006/2007 tax return due on 31 January 2008 still outstanding.

August 2008

Friday 1st - Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 July 2008.
Tuesday 19th - PAYE/NIC due for month to 5/08/2008.

September 2008

Friday 19th - PAYE/NIC due for month to 5/09/2008.

October 2008

Sunday 5th - Deadline for notifying HMRC of new sources of taxable income or gains if no tax return has been issued.
Tuesday 14th - Payment of any tax due in respect of CT61 for quarter to 30 September 2008. Company CT61 return for the quarter to 30 September due.
Sunday 19th - PAYE/NIC due for month to 5/10/2008.
Friday 31st - Deadline for submitting your 2007/2008 Self Assessment return by post and if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your PAYE code (for underpayments up to £2,000 only).

November 2008

Saturday 1st - Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 October 2008.
Wednesday 19th - PAYE/NIC due for month to 5/11/2008.
Sunday 30th - Deadline for submission of all relevant documentation to BRAL VAT (non EU traders).

December 2008

Friday 19th - PAYE/NIC due for month to 5/12/2008.

January 2009

Wednesday 14th - Payment of any tax due in respect of CT61 for the quarter to 31 December 2008. Company CT61 return for the quarter to 31 December due.
Monday 19th - PAYE/NIC due for the month to 5/01/2009.
Saturday 31st - Deadline for submitting 2007/2008 Self Assessment return on line
(up to £100 penalty if your return is late).
Saturday 31st - Balance of 2007/2008 Income Tax & Capital Gains Tax due, plus first payment on account for 2008/2009 tax year
(interest will run on any payment due and not paid).

February 2009

Monday 2nd - Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 January 2009.
Thursday 19th - PAYE/NIC due for month to 5/02/2009.
Saturday 28th - 5% penalty surcharge on any 2007/2008 outstanding tax due on 31 January 2008 still remaining unpaid.

March 2009

Wednesday 11th - Budget Day (to be confirmed).
Thursday 19th - PAYE/NIC due for the month to 5/03/2009.

April 2009

Sunday 5th - End of 2008/2009 tax year.
Monday 6th - Beginning of 2009/2010 tax year.
Tuesday 14th - Payment of any tax due in respect of CT61 for quarter to 31 March 2009. Company CT61 return for the quarter to 31 March due.
Sunday 19th - PAYE/NIC due for month to 5/04/2009 (interest will run on any unpaid PAYE/NIC for the tax year 2008/2009).

Levels and bases of, and reliefs from, taxation are subject to change.

esmarttax
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