tax calendar bear 1pp by etssetcf

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									2008/9
Tax Calendar

April 08                                           July 08 cont.                                         December 08 cont.
5    – Last day of 2007/08 tax year                31   – Second self assessment payment on              31   – Last day for non-EC traders to reclaim
     – Deadline for 2007/08 ISAs                          account for 07/08                                       recoverable UK VAT suffered in the year
     – Last day to make disposals using 07/08           – Annual adjustment for VAT partial                       to 30 June 08
        exemption & 'old' CGT rules                       exemption calcs (April VAT year end)                –   End of relevant year for taxable distance
     – Last date for contracting back into the          – Liability to 2nd £100 penalty arises for                supplies to UK for VAT registration purposes
        State Second Pension for 07/08                    2007 Tax Return still not filed                     –   End of relevant year for cross-border
                                                        – 5% surcharge on tax unpaid for 06/07                    acquisitions of taxable goods in the UK for
14   – Due date for income tax for the CT61                                                                       VAT registration purposes
        period to 31 March 08                                                                                 –   End of CT61 quarterly period
22   – Qtr 4 07/08 PAYE remittance due
                                                   August 08                                                  –   Filing date for Corporation Tax Return
                                                                                                                  Form CT600 for period ended 31 Dec 07
20                                                 2    – Last day for notifying car changes in
     – Interest will begin to accrue on unpaid
                                                           quarter to 5 July - P46 (Car)
        PAYE/NI for 07/08
                                                   31   – Annual adjustment for VAT partial
                                                                                                         January 09
30   – Normal annual adjustment for VAT partial
        exemption calculations                             exemption calcs (May VAT year end)            1    – Due date for payment of Corporation Tax
                                                        – Deadline for tax credit Annual Declaration              for period ended 31 March 08
May 08                                                     (if estimated, final figures required by 31
                                                           January 09)                                   14   – Due date for income tax for the CT61
                                                                                                                  quarter to 31 December 08
3    – Last day for notifying car changes in
       quarter to 5 April - P46 (Car)              September 08                                          22   – Qtr 3 08/09 PAYE remittance due

19 – Last day for filing forms P14, P35, P38,                                                            31   – First self assessment payment on account
                                                   30   – End of CT61 quarterly period
     and P38A - 07/08 PAYE returns - without                                                                      for 08/09
     incurring penalties                                                                                      – Capital gains tax payment for 07/08

31 – Last day to issue P60s to employees
                                                   October 08                                                 – Balancing payment 07/08 income tax/
                                                                                                                  class 4 NICs
                                                   1     – Due date for payment of Corporation Tax            – Last day to renew 08/09 tax credits
                                                           for period ended 31 December 2007                  – Deadline for amending 06/07 Tax Return
June 08                                            5
                                                                                                              – Last day to file 08 Tax Return online
                                                         – Individuals/trustees must notify HMRC
30    – End of CT61 quarterly period                       bof new sources of income / chargeability
      – Last day for UK businesses to reclaim EC           in 07/08 if a Tax Return has not been         February 09
        VAT chargeable in 07                               received
      – Annual adjustment for VAT partial                                                                1    – £100 penalty if 08 Tax Return not yet filed.
        exemption calcs (March VAT y/end)          14    – Due date for income tax for the CT61                   Additional penalties apply for further delay
                                                           quarter to 30 September 08
                                                                                                              – Interest starts to accrue on 07/08 tax not
                                                   22    – Qtr 2 08/09 PAYE remittance due                        yet paid
July 08                                                                                                  2    – Last day for notifying car changes in
6     – Deadline for submission of Form 42
        (transactions in shares & securities)
                                                   November 08                                                    quarter to 5 January - P46 (Car)

                                                                                                         14 – Last date (for practical purposes) to
      – File Taxed Award Scheme Returns,           1    – Please ensure you are retaining your                request NIC deferment for 08/09
        P11Ds, P11D(b)s and P9Ds.                         documents for the 09 Tax Return
      – P11Ds, P9Ds copies to employees                                                                  28 – Last day to pay any balance of 07/08 tax
      – Deadline for submission of EMI140 (EMI     2    – Last day for notifying car changes in               and Class 4 NIC to avoid an automatic
        Annual Return)                                    quarter to 5 October – P46 (Car)                    5% surcharge


14    – Due date for income tax for the CT61       December 08                                           March 09
        period to 30 June 08
                                                   30   – Last day to file your 08 Tax Return            8    – End of Corporation Tax financial year
                                                           electronically if you wish to have a 07/08         – End of CT61 quarterly period
19    – Qtr 1 08/09 PAYE remittance due                    balancing payment of less than £2000               – Filing date for Corporation Tax Return
/     – Final date for payment of 07/08 Class              collected through your 09/10 PAYE code                 Form CT600 for period ended 31 Mar 08
22      1A NICs

								
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