2008/09 Tax Calendar

APRIL 2008
M T W T F S S
   1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30      

5th

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.

14th

Due date for Income Tax for the CT61 period to 31 March 2008.

19th/22nd

Quarter 4 2007/08 PAYE remittance due.

20th

Interest will begin to accrue on unpaid PAYE/NI for 2007/08.

30th

Normal annual adjustment for VAT partial exemption calculations (monthly returns).

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MAY 2008
M T W T F S S
       1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31

3rd

Last day for notifying car changes in quarter to 5 April - P46 (Car).

19th

Last day for filing forms P14, P35, P38 and P38A - 2007/08 PAYE Returns, without incurring penalties.

31st

Last day to issue 2007/08 P60s to employees.

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JUNE 2008
M T W T F S S
            1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24  25  26  27  28  29
30            

30th

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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JULY 2008
M T W T F S S
   1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31    

6th

Deadline for submission of Form 42 (transactions in shares and securities)
Deadline for submission of EMI40 (EMI Annual Return).
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.

14th

Due date for Income Tax for the CT61 period to 30 June 2008

19th/22nd

Quarter 1 2008/09 PAYE remittance due.
Final date for payment of 2007/08 Class 1A NICs.

31st

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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AUGUST 2008
M T W T F S S
         1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31

2nd

Last day for notifying car charges in quarter to 5 July - P46 (Car).

31st

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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SEPTEMBER 2008
M T W T F S S
 1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 87
29 30        

30th

End of CT61 quarterly period.

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OCTOBER 2008
M T W T F S S
     1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31    

1st

Due date for payment of Corporation Tax for period ended 31 December 2007.

5th

Individuals/trustees must notify HMRC of new sources of income/chargeability in 2007/08 if a Tax Return has not been received.

14th

Due date for Income Tax for the CT61 quarter to 30 September 2008.

19th/22nd

Quarter 2 2008/09 PAYE remittance due.

31st

Last day to file 2008 paper Tax Return.

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NOVEMBER 2008
M T W T F S S
           1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30

1st

Please ensure you are retaining your documents for the 2009 Tax Return.

2nd

Last day for notifying car changes in quarter to 5 October - P46 (Car).

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DECEMBER 2008
M T W T F S S
 1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31      

30th

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.

31st

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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JANUARY 2009
M T W T F S S
       1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31

1st

Due date for payment of Corporation Tax for period ended 31 March 2008.

14th

Due date for Income Tax for the CT61 quarter to 31 December 2008.

19th/22nd

Quarter 3 2008/09 PAYE remittance due.

31st

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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FEBRUARY 2009
M T W T F S S
            1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28  

1st

£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.

2nd

Last day for notifying car changes in quarter to 5 January - P46 (Car).

14th

Last date (for practical purposes) to request NIC deferment for 2008/09.

28th

Last day to pay any balance of 2007/08 tax and Class 4 NIC to avoid an automatic 5% surcharge.

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MARCH 2009
M T W T F S S
            1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31        

31st

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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Disclaimer:
This guide is prepared as a general guide only. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author or publisher. Always seek professional advice before acting.