Tax Calendar

Every month

1 Annual corporation tax due for companies with a year ending nine months and a day earlier, eg tax due 1 July 2010 for year ending 30 September 2009.

14 Quarterly instalment of corporation tax due for large companies (depending on accounting year end).

19 Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Penalties apply to late payments (including electronic payments) from May 2010. Submit CIS contractors’ monthly return.

22 PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.

30/31 Submit CT600 for a year ending 12 months earlier. Last day to amend CT600 for a year ending 24 months earlier. File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.

If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.

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March 2010

31 Last-minute planning for 2009/10. Last few days to use any CGT and IHT annual allowances and exemptions. Last day for self-assessment claims for tax 2004/05. Last day for corporation tax (CT) claims for years ending between 31 March 2004 and 31 March 2006. Deadline for medical professionals to
notify an intention to make a disclosure of undeclared liabilities under HMRC’s ‘Tax Health Plan’ under which the maximum penalty on unpaid tax will be
10%.

April 2010

1 VAT returns for periods starting from today must be filed online for businesses with a turnover of £100,000 or more and for all newly VAT registered businesses. VAT cheque payments by post will be treated as received by HMRC only when cleared funds reach HMRC’s bank account.
5 Last day of tax year (Easter Monday). Deadline for paying into an ISA for 2009/10. Last day to make gifts to use up annual IHT exemption for 2008/09 and for disposals using 2009/10 annual CGT exemption and to make selfassessment claims for 2005/06. Furnished holiday lettings rules end.
6 Start of 50% income tax rate on income over £150,000 (42.5% for dividends) and of withdrawal of personal allowance for income over £100,000. Increase in ISA limit to £10,200 (£5,100 cash ISA) for all investors. Benefit in kind for electric cars and vans reduced to nil.
14 Due date for paper EC Sales List (VAT 101), CT61 return and CT payment for quarter to 31 March 2010.
20 Interest accrues on employers’ unpaid PAYE and NICs for 2009/10 (23rd if paying electronically).
30 IHT due on lifetime transfers between 6 April and 30 September 2009.

May 2010

3 Submit employer forms P46 (car) for quarter to 5 April 2010.
19 File 2009/10 end of year PAYE forms. All employers must file online. Penalties may be charged if forms are late and are automatic from 26 May 2010.
31 Last day to issue 2009/10 P60s to employees (Bank Holiday Monday).

June 2010

30 Deadline for medical professionals to make a disclosure under HMRC’s Tax Health Plan and pay all liabilities.

July 2010

5 Final date to agree 2009/10 PAYE Settlement Agreements (PSA).
6 Last date for returns of expenses and benefits (forms P11D, P9D and P11(b)) for 2009/10 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D. Last date to submit annual returns for employee share schemes and employment-related securities for 2009/10 (forms 34, 35, 39, 40 and 42).
14 Due date for CT61 return and CT payment for quarter to 30 June 2010.
19 Class 1A NICs for 2009/10 due (22nd if paid electronically).
31 Confirm tax credit claims for 2009/10. Due date for second payment on account of 2009/10 income tax and Class 4 NICs. Last day to pay 2008/09 tax to avoid second automatic 5% surcharge (unless late payment agreed with HMRC). Last day to file 2008/09 tax return to avoid second automatic penalty up to
£100.

August 2010

1 Submit employer forms P46 (car) for quarter to 5 July 2010.

October 2010

5 Deadline to notify HMRC of chargeability to income tax or CGT for 2009/10.
14 Due date for CT61 return and CT payment for quarter to 30 September 2010.
31 Deadline to submit 2009/10 selfassessment tax return if filed on paper.

November 2010

2 Submit employer forms P46 (car) for quarter to 5 October 2010.

December 2010

30 Last day to submit 2009/10 tax return online to have unpaid tax of up to £2,000 collected through the 2011/12 PAYE code.

January 2011

14 Due date for CT61 return and CT payment for quarter to 31 December 2010.
31 Submit 2009/10 self-assessment return online (up to £100 penalty if late). Pay balance of 2009/10 income tax and CGT plus first payment on account for
2010/11.

February 2011

2 Submit employer forms P46 (car) for quarter to 5 January 2011.
28 Last day to pay 2009/10 tax to avoid automatic 5% surcharge (unless late payment agreed with HMRC).

March 2011

31 Last few days to use any CGT and IHT annual allowances and exemptions.Last Updated