Key Tax Dates
| Every month | |
|---|---|
1 | Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 May 2009 for year ending 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 ending 5th of the month if not paying electronically. 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 year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously. |
| If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day. |
| February 2010 | |
28 | Last day to pay 2008/09 tax to avoid automatic 5% surcharge (unless late payment agreed with HMRC). File accounts at Companies House for private companies with year ended 31 May 2009 and public companies with year ended 31 August 2009. |
| March 2010 | |
12 | Last day to disclose and pay under the NDO if filing online. |
31 | File accounts at Companies House for private companies with year ended 30 June 2009 and public companies with year ended 30 September 2009. Last-minute planning for 2009/10. Last few days to use any CGT and inheritance tax annual allowances and exemptions. |
| April 2010 | |
1 | VAT returns must be filed online for businesses with turnover of £100,000 or more and all newly registered businesses. |
5 | Last day of tax year. 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. 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. |
14 | Due date for CT61 return and payment for quarter to 31/03/10. |
20 | Interest accrues on employers’ unpaid PAYE and NIC for 2009/10 (23rd if paying electronically). |
30 | IHT due on lifetime transfers between 6/04/09 and 30/09/09. File accounts at Companies House for private companies with year ended 31/07/09 and public companies with year ended 31/10/09. |