| April
2008 |
| 1/6 |
First year capital allowances replaced by £50,000 annual investment allowance for plant and machinery along with other capital allowances changes. |
5 |
Last
day of 2007/08 tax year.
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
Capital Gains Tax Taper Relief withdrawn. |
| 6 |
Capital Gains Tax rate reduced to 18%. |
14 |
Return
and Payment of CT61 tax due for quarter to 31 March 2008 |
19/22 |
PAYE/NIC
and CIS payment due for month to 5/4/2008 or quarter 4 of 2007/08 for small employers |
20 |
Interest
begins to accrue on any unpaid PAYE/NIC for 2007/08 |
|
|
May
2008 |
3 |
Last
day to notify car changes in the quarter to 5 April - P46 Car |
19 |
Deadline for Employers' 2007/08 end of year PAYE Returns (P35, P14, P38 & P38A). Also
last date for filing contractors return online. Penalties for non submission and
incentives for filing online. |
19/22 |
PAYE/NIC
due for month to 5/5/2008 |
31 |
Deadline
to issue copies of P60 to employees for 2007/08 |
|
|
June
2008 |
19/22 |
PAYE/NIC
due for month to 5/6/2008 |
30 |
Deadline
for UK businesses to reclaim EC VAT chargeable in 2007 |
|
|
July
2008 |
6 |
Deadline
for 2007/08 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be
issued to relevant employees |
6 |
Deadline
for employers to report share incentives for 2007/08 - form 42 |
14 |
Return
and Payment of CT61 tax due for quarter to 30 June 2008 |
19/22 |
PAYE/NIC
due for month to 5/7/2008 or quarter 1 of 2008/09 for small employers |
19 |
Class
1A NIC due in respect of the tax year 2007/08 |
31 |
Second
self assessment payment on account due for 2007/08.
Second 5% penalty surcharge
on any 2006/07 outstanding tax due on 31 January 2008 still unpaid.
Second
£100 penalty if 2006/07 tax return due for filing on 31 January 2008 is
still outstanding. |
|
|
August
2008 |
2 |
Last
day to notify car changes in the quarter to 5 July - P46 Car |
19/22 |
PAYE/NIC
due for month to 5/8/2008 |
|
|
September
2008 |
19/22 |
PAYE/NIC
due for month to 5/9/2008 |
|
|
October
2008 |
1 |
Due
date for payment of Corporation Tax for the year ended 31 December 2007 |
5 |
If a Tax Return has not been received, individuals
and trustees must notify HMRC of new sources of income and chargeability for 2007/08 |
14 |
Return
and payment of CT61 tax due for quarter to 30 September 2008 |
| 19 |
Tax and Class 1B national insurance due on PAYE settlements for 2007/08 |
19/22 |
PAYE/NIC
due for month to 5/10/2008 or quarter 2 of 2008/09 for small employers |
31 |
Deadline
for 2007/08 self assessment paper returns to be filed for the Revenue to do the tax
calculation and/or if tax underpaid is to be collected by adjustment to your 2009/10
PAYE code (for underpayments of up to £2000 only) |
|
|
November
2008 |
2 |
Last
day to notify car changes in the quarter to 5 October - P46 Car |
19/22 |
PAYE/NIC
due for month to 5/11/2008 |
|
|
December
2008 |
19/22 |
PAYE/NIC
due for month to 5/12/2008 |
30 |
Deadline for 2007/08 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2009/10 PAYE code (for underpayments of up to £2000 only).
VAT
reclaim deadline for submission of all claims for non EU traders wanting to reclaim
VAT in the UK. |
| |
January
2009 |
1 |
Due
date for payment of Corporation Tax for the year ended 31 March 2008 |
14 |
Return
and payment of CT61 tax due for quarter to 31 December 2008 |
19/22 |
PAYE/NIC
due for month to 5/1/2009 or quarter 3 of 2008/09 for small employers |
31 |
Deadline
for filing 2007 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing.
Balancing self assessment payment
due for 2007/08.
Capital gain tax payment due for 2007/08.
First self assessment
payment on account due for 2008/09.
Interest accrues on all late payments.
Last
chance for HMRC to inform you if it intends to start an enquiry into your 2006/07
Tax Return. |
|
|
February
2009 |
2 |
Last
day to notify car changes in the quarter to 5 January - P46 Car |
19/22 |
PAYE/NIC
due for month to 5/2/2009 |
28 |
Talk
to us about year end and pre-budget planning
First
5% penalty surcharge on any 2007/08 outstanding tax due on 31 January 2009 still
unpaid |
|
|
March
2009 |
19/22 |
PAYE/NIC
due for month to 5/3/2009 |
31 |
Last minute tax planning for the 2008/09 tax year. Ensure you use up all exemptions
to which you are entitled. |
|
|
April
2009 |
5 |
End
of 2008/09 tax year.
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's. |
14 |
Return
and payment of CT61 tax due for quarter to 31 March 2009 |
19/22 |
PAYE/NIC
due for month to 5/4/2009 or quarter 4 of 2008/09 for small employers.
Interest
will run on any unpaid PAYE/NIC for the tax year 2008/09. |
