13

Instalment of corporation tax due for large companies with year ending 28 February, 31 May, 31 August and 30 November 2007.

19

Pay PAYE/NIC and CIS deductions for period ending 5 June. Submit CIS contractors’ monthly return.

20

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

30

Submit CT600 for companies with year ending 30 June 2007. Last day to amend CT600 for year ending 30 June 2006. File accounts at Companies House for private companies with year ending 31 August 2007 and for public companies with year ending 30 November 2007.

1

Corporation tax due for companies that pay the tax annually with year ending 30 September 2007.

5

Last date to reach PAYE settlement agreement (PSA) for 2007/08. Close companies to elect for all beneficial loans to a director to be treated as a single loan.

6

Last day to file 2007/08 P11D/P9D forms and issue them to employees (penalties charged from 19 July 2008). Last day to report 2007/08 awards of shares or share options to employees.

14

Due date for CT61 return and payment for quarter to 30 June 2008. Instalment of corporation tax due for large companies with year ending 31 March, 30 June, 30 September and 31 December 2007.

18

Final date to pay 2007/08 class 1A NIC (22nd if paying electronically). Pay PAYE/NIC and CIS deductions for period ending 5 July. Submit CIS contractors’ monthly return.

22

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

30

File accounts at Companies House for private companies with year ending 30 September 2007.

31

Due date for second payment on account of 2007/08 income tax. Last day to pay 2006/07 tax to avoid second automatic 5% surcharge and to file 2006/07 tax return to avoid second automatic penalty up to £100. Submit CT600 for companies with year ending 31 July 2007. Last day to amend CT600 for year ending 31 July 2006. File accounts at Companies House for public companies with year ending 31 December 2007.