2008/09 Tax Calendar
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| 5 | Last day of 2007/08 tax year. Deadline for 2007/08 ISAs. Last day to make disposals using the 2007/08 CGT exemption and the 'old' CGT rules. Last date for contracting back into the State Second Pension for 2007/08. |
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| 14 | Due date for income tax for the CT61 period to 31 March 2008. | ||
| 19/22 | Quarter 4 2007/08 PAYE remittance due. | ||
| 20 | Interest will begin to accrue on unpaid PAYE/NI for 2007/08. | ||
| 30 | Normal annual adjustment for VAT partial exemption calculations (monthly returns). | ||
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| 3 | Last day for notifying car changes in quarter to 5 April - P46 (Car). | ||
| 19 | Last day for filing forms P14, P35, P38, and P38A - 2007/08 PAYE returns - without incurring penalties. | ||
| 31 | Last day to issue 2007/08 P60s to employees | ||
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| 30 |
End of CT61 quarterly period. Last day for UK businesses to reclaim EC VAT chargeable in 2007. Annual adjustment for VAT partial exemption calculations (March VAT year end). |
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| 6 | Deadline for submission of Form 42 (transactions in shares and securities). File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees. Deadline for submission of EMI140 (EMI Annual Return) |
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| 14 | Due date for income tax for the CT61 period to 30 June 2008. | ||
| 19/22 | Quarter 1 2008/09 PAYE remittance due. Final date for payment of 2007/08 Class 1A NICs. |
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| 31 | Second self assessment payment on account for 2007/08. Annual adjustment for VAT partial exemption calculations (April VAT year end). Liability to 2nd £100 penalty arises for 2007 Tax Return still not filed. 5% surcharge on any tax unpaid for 2006/07. |
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| 2 | Last day for notifying car changes in quarter to 5 July - P46 (Car). | ||
| 31 | Annual adjustment for VAT partial exemption calculations (May VAT year end). Deadline for tax credit Annual Declaration (if estimated, final figures required by 31 January 2009). |
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| 30 | End of CT61 quarterly period. | ||
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| 1 | Due date for payment of Corporation Tax for period ended 31 December 2007. | ||
| 5 | Individuals/trustees must notify HMRC of new sources of income/chargeability in 2007/08 if a Tax Return has not been received. | ||
| 14 | Due date for income tax for the CT61 quarter to 30 September 2008. | ||
| 19/22 | Quarter 2 2008/09 PAYE remittance due | ||
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| 1 | Please ensure you are retaining your documents for the 2009 Tax Return. | ||
| 2 | Last day for notifying car changes in quarter to 5 October – P46 (Car). | ||
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| 30 | Last day to file your 2008 Tax Return electronically if you wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2009/10 PAYE code. | ||
| 31 | Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2008. End of relevant year for taxable distance supplies to UK for VAT registration purposes. End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes. End of CT61 quarterly period. Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2007. |
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| 1 | Due date for payment of Corporation Tax for period ended 31 March 2008. | ||
| 14 | Due date for income tax for the CT61 quarter to 31 December 2008. | ||
| 19/22 | Quarter 3 2008/09 PAYE remittance due. | ||
| 31 | First self assessment payment on account for 2008/09. Capital gains tax payment for 2007/08. Balancing payment - 2007/08 income tax/class 4 NICs. Last day to renew 2008/09 tax credits. Deadline for amending 2006/07 Tax Return. Last day to file the 2008 Tax Return online. |
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| 1 | £100 penalty if 2008 Tax Return
not yet filed. Additional penalties
may apply for further delay. Interest starts to accrue on 2007/08 tax not yet paid. |
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| 2 | Last day for notifying car changes in quarter to 5 January - P46 (Car) | ||
| 14 | Last date (for practical purposes) to request NIC deferment for 2008/09. | ||
| 28 | Last day to pay any balance of 2007/08 tax and Class 4 NIC to avoid an automatic 5% surcharge | ||
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| 31 | End of Corporation Tax financial year. End of CT61 quarterly period. Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2008. |
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