Tax Calendar 2008/2009

August 2008
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC due for month to 5/8/2008
September 2008
19/22PAYE/NIC due for month to 5/9/2008
October 2008
1Due date for payment of Corporation Tax for the year ended 31 December 2007
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2007/08
14Return and payment of CT61 tax due for quarter to 30 September 2008
19Tax and Class 1B national insurance due on PAYE settlements for 2007/08
19/22PAYE/NIC due for month to 5/10/2008 or quarter 2 of 2008/09 for small employers
31Deadline for 2007/08 self assessment paper returns to be filed for HMRC to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2009/10 PAYE code (for underpayments of up to £2000 only)
November 2008
2Last day for car change notifications in the quarter to 5 April - Use P46 Car
19/22PAYE/NIC due for month to 5/11/2008
December 2008
19/22PAYE/NIC due for month to 5/12/2008
30Deadline for 2007/08 self assessment online returns to be filed for HMRC to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2009/10 PAYE code (for underpayments of up to £2000 only).
VAT reclaim deadline for submission of all claims for non EU traders wanting to reclaim VAT in the UK
January 2009
1Due date for payment of Corporation Tax for the year ended 31 March 2008
14Return and payment of CT61 tax due for quarter to 31 December 2008
19/22PAYE/NIC due for month to 5/1/2009 or quarter 3 of 2008/09 for small employers
31Deadline for filing 2008 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing.
Balancing self assessment payment due for 2007/08.
Capital gain tax payment due for 2007/08.
First self assessment payment on account due for 2008/09.
Interest accrues on all late payments.
Last chance for HMRC to inform you if it intends to start an enquiry into your 2006/07 Tax Return.
February 2009
2Last day for car change notifications in the quarter to 5 April - Use P46 Car
19/22PAYE/NIC due for month to 5/2/2009
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2007/08 outstanding tax due on 31 January 2009 still unpaid
March 2009
19/22PAYE/NIC due for month to 5/3/2009
31 Last minute tax planning for the 2008/09 tax year. Ensure you use up all exemptions to which you are entitled.
April 2009
5End of 2008/09 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
14Return and payment of CT61 tax due for quarter to 31 March 2009
19PAYE/NIC due for month to 5/4/2009 or quarter 4 of 2008/09 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2008/09.