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5 Last day of 2007/08 tax year. Cut-off for income and gains between 2007/08 and 2008/09.
Deadline for paying retirement annuity premiums to be carried back to 2006/07 and for 2007/08 ISAs
14 Due date for income tax for the CT61 period to 31 March 2008
19 Employers pay PAYE for quarter 4 2007/08 or for the month of March 2008
20 Interest will begin to accrue on unpaid PAYE/NI for 2007/08
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2008
3 Employers submit P46 (car) form showing changes in quarter to 5 April
19 Employers pay PAYE for month of April 08
Last day for filing forms P14, P35, P38, and P38A - 2007/08 PAYE returns, without incurring penalties.
Deadline for filing contractors' returns, including CIS36.
31 Last day to issue 2007/08 P60s to employees.
June 2008
19 Employers pay PAYE for month of May 08
30 End of CT61 quarterly period
Annual adjustment for VAT partial exemption calculations (March VAT year end)
Last day for UK businesses to reclaim EC VAT chargeable in 2007
July 2008
5 Deadline for Tax Credit claim to commence from start of 2008/9
6 Last day to file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Form 42 share scheme returns to Revenue.
Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2007/08
14 Due date for income tax for the CT61 period to 30 June 2008.
19 Employers pay PAYE for Quarter 1 2007/08 or for the month of June 08
Employers pay class 1A NIC for 2006/07
31 Deadline for the payment of 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 made on any tax unpaid for 2006/07
August 2008
2 Employers submit P46 (car) form showing changes in quarter to 5 July
19 Employers pay PAYE for month of July 08
31 Annual adjustment for VAT partial exemption calculations (May VAT year end)
September 2008
19 Employers pay PAYE for month of August 08
30 Deadline for submission of the 2008 Tax Return if you wish HM Revenue & Customs to calculate the tax or, if you are an employee, you wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2008/09 PAYE code.
End of CT61 quarterly period
October 2008
1 Due date for payment of Corporation Tax for period ended 31 December 2007
5 Individuals/trustees must notify the Revenue of new sources of income in 2007/08 if a Tax Return has not been received
14 Due date for income tax for the CT61 period to 30 September 2008.
19 Employers pay PAYE for quarter 2 or for the month of September 08, also PAYE Settlement Agreement for 2007/8.
31 Deadline for filing 2007/8 income and CGT returns in paper form.
November 2008
2 Employers submit P46 (car) form showing changes in quarter to 5 October
19 Employers pay PAYE for month of October 08
December 2008
19 Employers pay PAYE for month of November 08
30 Last date to file your 2007 Tax Return electronically if you are an employee and wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2008/09 PAYE code. Date dependant upon who is filing.
31 End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2007
January 2009
1 Due date for payment of Corporation Tax for period ended 31 March 2008
14 Due date for income tax for the CT61 period to 31 December 2008.
19 Employers pay PAYE for quarter 3 or month of December 08
31 Filing deadline for 2007/08 income and Capital gains tax return to avoid £100 penalty.
Companies affected by IR35 to file finalised P14 for 2007/08
Capital gains tax payment for 2007/08
Balancing payment - 2007/08 income tax/class 4 NICs
Last day to pay personal pension premiums and elect for carry back to 2007/08
First self assessment payment on account for 2008/09
February 2009
2 Employers submit P46 (car) firm showing car changes in quarter to 5 January
19 Employers pay PAYE for month of January 09
28 Deadline for payment of balance of 2007/08 tax to avoid an automatic surcharge (5%)
March 2009
19 Employers pay PAYE for month of February 09
31 End of Corporation Tax financial year
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2008
End of CT61 quarterly period
14 Due date for income tax for the CT61 period to 31 March 2008
19 Employers pay PAYE for quarter 4 2007/08 or for the month of March 2008
20 Interest will begin to accrue on unpaid PAYE/NI for 2007/08
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2008
3 Employers submit P46 (car) form showing changes in quarter to 5 April
19 Employers pay PAYE for month of April 08
Last day for filing forms P14, P35, P38, and P38A -
31 Last day to issue 2007/08 P60s to employees.
June 2008
19 Employers pay PAYE for month of May 08
30 End of CT61 quarterly period
Annual adjustment for VAT partial exemption calculations (March VAT year end)
Last day for UK businesses to reclaim EC VAT chargeable in 2007
July 2008
5 Deadline for Tax Credit claim to commence from start of 2008/9
6 Last day to file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Form 42 share scheme returns to Revenue.
Deadline for relevant third parties to give non-
19 Employers pay PAYE for Quarter 1 2007/08 or for the month of June 08
Employers pay class 1A NIC for 2006/07
31 Deadline for the payment of 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 made on any tax unpaid for 2006/07
August 2008
2 Employers submit P46 (car) form showing changes in quarter to 5 July
19 Employers pay PAYE for month of July 08
31 Annual adjustment for VAT partial exemption calculations (May VAT year end)
September 2008
19 Employers pay PAYE for month of August 08
30 Deadline for submission of the 2008 Tax Return if you wish HM Revenue & Customs to calculate the tax or, if you are an employee, you wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2008/09 PAYE code.
End of CT61 quarterly period
October 2008
1 Due date for payment of Corporation Tax for period ended 31 December 2007
5 Individuals/trustees must notify the Revenue of new sources of income in 2007/08 if a Tax Return has not been received
14 Due date for income tax for the CT61 period to 30 September 2008.
19 Employers pay PAYE for quarter 2 or for the month of September 08, also PAYE Settlement Agreement for 2007/8.
31 Deadline for filing 2007/8 income and CGT returns in paper form.
November 2008
2 Employers submit P46 (car) form showing changes in quarter to 5 October
19 Employers pay PAYE for month of October 08
December 2008
19 Employers pay PAYE for month of November 08
30 Last date to file your 2007 Tax Return electronically if you are an employee and wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2008/09 PAYE code. Date dependant upon who is filing.
31 End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2007
January 2009
1 Due date for payment of Corporation Tax for period ended 31 March 2008
14 Due date for income tax for the CT61 period to 31 December 2008.
19 Employers pay PAYE for quarter 3 or month of December 08
31 Filing deadline for 2007/08 income and Capital gains tax return to avoid £100 penalty.
Companies affected by IR35 to file finalised P14 for 2007/08
Capital gains tax payment for 2007/08
Balancing payment -
Last day to pay personal pension premiums and elect for carry back to 2007/08
February 2009
2 Employers submit P46 (car) firm showing car changes in quarter to 5 January
19 Employers pay PAYE for month of January 09
28 Deadline for payment of balance of 2007/08 tax to avoid an automatic surcharge (5%)
March 2009
19 Employers pay PAYE for month of February 09
31 End of Corporation Tax financial year
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2008
End of CT61 quarterly period
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