Tax Calendar 2007/2008
| November 2007 | |
| 30 | Filing date for Corporation Tax Return Form CT600 for period ended 30 November 2006 |
| December 2007 | |
| 1 | Due date for payment of Corporation Tax for period ended 28 February 2007 |
| 29 | Last date to file your 2007 Tax Return electronically if you are an employee and wish to have a 2006/07 balancing payment of less than £2,000 collected through your 2008/09 PAYE code. Date dependant upon who is filing |
| 31 | Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2007 |
| 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 2006 | |
| January 2008 | |
| 1 | Due date for payment of Corporation Tax for period ended 31 March 2007 |
| 19 | PAYE/NIC due for the month to 5 January 2008 |
| PAYE and CIS quarterly payment date for small employers and contractors | |
| 31 | Deadline for submitting your 2006/07 income tax self assessment return (up to £100 penalty if your return is late) |
| Balance of your 2006/07 income tax due, plus first payment on account for 2007/08 (interest will run on any payments due and not paid) | |
| Filing date for Corporation Tax Return Form CT600 for period ended 31 January 2007 | |
| February 2008 | |
| 1 | Due date for payment of Corporation Tax for period ended 30 April 2007 |
| 2 | Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5 January 2008 |
| 19 | PAYE/NIC due for month to 5 February 2008 |
| 28 | 5% penalty surcharge on any 2006/07 outstanding tax due on 31 January 2008 still remaining unpaid |
| Filing date for Corporation Tax Return Form CT600 for period ended 28 February 2007 | |
| March 2008 | |
| 1 | Due date for payment of Corporation Tax for period ended 31 May 2007 |
| 19 | PAYE/NIC due for the month 5 March 2008 |
| 31 | End of Corporation Tax financial year |
| End of CT61 quarterly period | |
| Last minute planning for the tax year 2007/08. Make sure you use any capital gains tax and inheritance tax annual exemptions | |
| Last minute planning for tax-free investments. Make sure you use your ISA allowances | |
| Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2007 |
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This article is for your general information and use only and are not intended to address your particular requirements. The articles are based on our understanding as at the 7th November 2008. They should not be relied up on in their entirety. Although endeavours have been made to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No individual or company should act upon such information without receiving appropriate professional advice after a thorough examination of their particular situation. Articles that make reference to the Pre-Budget Report are subject to the Finance Bill becoming law. |