1

Annual corporation tax due for companies with year ended nine months and a day previously, eg tax due 1 May 2009 for year ended 31 July 2008.

14

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

19

Pay PAYE/NIC and CIS deductions for period ended 5th of the month if not paying electronically. Submit CIS monthly return.

22

Due date for PAYE/NIC and CIS deductions if paying electronically.

2

Submit form P46 (car) for quarter to 5 January 2009.

28

5% surcharge on IT and CGT for 2007/08 if paid after this date (unless late payment agreed with HMRC).

File accounts at Companies House for private companies with year ended 30 April 2008 and public companies with year ended 31 July 2008.

Submit CT600 for year ended 29 February 2008.

31

Last-minute planning for tax year-end 2008/09. Make sure you use any CGT and inheritance tax annual allowances and exemptions.

File accounts at Companies House for private companies with year ended 31 May 2008 and public companies with year ended 31 August 2008.

Submit CT600 for year ended 31 March 2008.

5

Last day of tax year. Deadline for paying into an ISA for 2008/09. Last day to make gifts to use up annual IHT exemption for 2007/08 and for disposals using 2008/09 annual CGT exemption.

30

IHT due on lifetime transfers between 6 April and 30 September 2008.

File accounts at Companies House for private companies with year ended 30 June 2008 and public companies with year ended 30 September 2008.

Submit CT600 for year ended 30 April 2008.