| June 2008 |
| Thursday 19th |
PAYE and NIC due for the month ended 5th June 2008. |
| July 2008 |
| Saturday 5th |
Final date for agreement of 2007/2008 PAYE Settlement Agreements. |
| Sunday 6th |
Final submission date for returns of expenses and benefits (forms
P11D and P9D) for the year ended 5th April 2008 Relevant employees to
be provided with copies of forms P11D and P9D. |
| Sunday 6th |
Submission date for annual share scheme returns (form 42) for the
year ended 5th April 2008. |
| Monday 14th |
Deadline for submission of forms CT61 and payment of any associated
income tax for the quarter ended 30th June 2008. |
| Saturday 19th |
PAYE and NIC due for the month ended 5th July 2008 Quarterly PAYE
and NIC due for the quarter ended 5th July 2007 for qualifying small
employers. Due date for payment of Class 1A NIC arising on relevant
benefits in kind for the year ended 5th April 2008. |
| Thursday 31st |
Second payment on account due in respect of 2007/2008 personal tax.
Second penalty of £100 applied where 2007 self-assessment tax
return has not yet been submitted. Second 5% surcharge applied where
2006/2007 tax has not been settled in full by this date |
| August 2008 |
| Saturday 2nd |
Submission date for forms P46 (Car) for changes during the quarter
ended 5th July 2008 to car or fuel benefits provided to employees. |
| Tuesday 19th |
PAYE and NIC due for the month ended 5th August 2008. |
| September 2008 |
| Friday 19th |
PAYE and NIC due for the month ended 5th September 2008. |
| Tuesday 30th |
Filing date for 2008 self-assessment tax returns not submitted electronically
where H M Revenue and Customs are to calculate the liability, or where
there is an underpayment of less than £2,000 to be collected via
the PAYE tax code. |
| October 2008 |
| Wednesday 5th |
Deadline for notifying H M Revenue and Customs of chargeability to
income or capital gains tax for the year ended 5th April 2008. |
| Friday 14th |
Deadline for submission of forms CT61 and payment of any associated
income tax for the quarter ended 30th September 2008. |
| Wednesday 19th |
PAYE and NIC due for the month ended 5th October 2008. Quarterly PAYE
and NIC due for the quarter ended 5th October 2008 for qualifying small
employers. Due date for payment of tax and class 1B NIC arising under
a PAYE Settlement Agreement for the year ended 5th April 2008. |
| Friday 31st |
Submission date for 2008 self-assessment tax returns not submitted
electronically (where these were issued by 31st July 2008). |
| November 2008 |
| Sunday 2nd |
Submission date for forms P46 (Car) for changes during the quarter
ended 5th October 2008 to car or fuel benefits provided to employees. |
| Wednesday 19th |
PAYE and NIC due for the month ended 5th November 2008. |
| December 2008 |
| Friday 19th |
PAYE and NIC due for the month ended 5th December 2008. |
| January 2009 |
| Wednesday 14th |
Deadline for submission of forms CT61 and payment of any associated
income tax for the quarter ended 31st December 2008. |
| Monday 19th |
PAYE and NIC due for the month ended 5th January 2009. Quarterly
PAYE and NIC due for the quarter ended 5th January 2009 for qualifying
small employers. |
| Saturday 31st |
Final submission date for 2008 self-assessment tax returns (where
these were issued by 31st October 2008 and are delivered electronically).
Balancing payment due for 2007/2008 personal tax. First payment on account
due in respect of 2008/2009 personal tax. |
| February 2009 |
| Sunday 1st |
Penalty charged where 2008 self-assessment tax return was not filed
on time. |
| Monday 2nd |
Submission date for forms P46 (Car) for changes during the quarter
ended 5th January 2009 to car or fuel benefits provided to employees. |
| Thursday 19th |
PAYE and NIC due for the month ended 5th February 2009. |
| Saturday 28th |
5% surcharge applied where 2007/2008 tax has not been settled in full
by this date. |
| March 2009 |
| Thursday 19th |
PAYE and NIC due for the month ended 5th March 2009. |
| April 2009 |
| Monday 6th |
Start of 2009/2010 tax year. |
| Tuesday 14th |
Deadline for submission of forms CT61 and payment of any associated
income tax for the quarter ended 31st March 2009. |
| Sunday 19th |
PAYE and NIC due for the month ended 5th April 2009, including any
due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC
due for the quarter ended 5th April 2009 for qualifying small employers.
|
| May 2009 |
| Sunday 3rd |
Submission date for forms P46 (Car) for changes during the quarter
ended 5th April 2009 to car and fuel benefits provided to employees. |
| Tuesday 19th |
PAYE and NIC due for the month ended 5th May 2009. Final submission
date for employers' year end returns (forms P35 and P14) for the year
ended 5th April 2009. Final submission date for contractors' year end
returns (form CIS 36) for the year ended 5th April 2009. |
| Sunday 31st |
Employers to provide employees with forms P60 (year end summaries)
for the year ended 5th April 2009. |
