2010/11 Tax Calendar
| APRIL 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2009/10 tax year.
Deadline for 2009/10 ISAs.
Last day to make disposals using the 2009/10 CGT exemption.
Last date for contracting back into the State Second Pension for 2009/10.
14th
Due date for Income Tax for the CT61 period to 31 March 2010.
4th instalment of Corporation Tax for period ended 31 December 2009.
3rd instalment of Corporation Tax for the period ended 31 March 2010.
19th/22nd
Quarter 4 2009/10 PAYE remittance due.
20th
Interest will begin to accrue on unpaid PAYE/NI for 2009/2010.
30th
Normal annual adjustment for VAT partial exemption calculations (monthly returns).
| MAY 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 – 2009/10 PAYE Returns, without incurring penalties.
31st
Last day to issue 2009/10 P60s to employees.
| JUNE 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2009.
Annual adjustment for VAT partial exemption calculations (March VAT year-end).
| JULY 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 | |
5th
Final date for agreement of 2009/10 PAYE Settlement Agreement.
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 2010.
1st instalment of Corporation Tax for period ended 31 December 2010.
4th instalment of Corporation Tax for the period ended 31 March 2010.
19th/22nd
Quarter 1 2010/11 PAYE remittance due.
Final date for payment of 2009/10 Class 1A NICs.
31st
Second self assessment payment on account for 2009/10.
Annual adjustment for VAT partial exemption calculations (April VAT year-end).
Liability to 2nd £100 penalty arises for 2009 Tax Return still not filed.
5% surcharge on any tax unpaid for 2008/09.
| AUGUST 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2011).
| SEPTEMBER 2010 | ||||||
|---|---|---|---|---|---|---|
| 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.
| OCTOBER 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2009.
5th
Individuals/trustees must notify HMRC of new sources of income/chargeability in 2009/10 if a Tax Return has not been received.
14th
Due date for Income Tax for the CT61 quarter to 30 September 2010.
2nd instalment of Corporation Tax for period ended 31 December 2010.
1st instalment of Corporation Tax for the period ended 31 March 2011.
19th/22nd
Quarter 2 2010/11 PAYE remittance due.
31st
Last day to file 2010 paper Tax Return.
| NOVEMBER 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2011 Tax Return.
2nd
Last day for notifying car changes in quarter to 5 October - P46 (Car).
| DECEMBER 2010 | ||||||
|---|---|---|---|---|---|---|
| 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 2010 Tax Return electronically if you wish to have a 2009/10 balancing payment of less than £2,000 collected through your 2011/12 PAYE code.
31st
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2010.
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 2009.
| JANUARY 2011 | ||||||
|---|---|---|---|---|---|---|
| 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 2010.
14th
Due date for Income Tax for the CT61 quarter to 31 December 2010.
3rd instalment of Corporation Tax for period ended 31 December 2010.
2nd instalment of Corporation Tax for the period ended 31 March 2011.
19th/22nd
Quarter 3 2010/11 PAYE remittance due.
31st
First self assessment payment on account for 2010/11.
Capital Gains Tax payment for 2009/10.
Balancing payment – 2009/10 Income Tax/class 4 NICs.
Last day to renew 2010/11 tax credits.
Deadline for amending 2008/09 Tax Return.
Last day to file the 2010 Tax Return online.
| FEBRUARY 2011 | ||||||
|---|---|---|---|---|---|---|
| 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 2010 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2009/10 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 2010/11.
28th
Last day to pay any balance of 2009/10 tax and Class 4 NIC to avoid an automatic 5% surcharge.
| MARCH 2011 | ||||||
|---|---|---|---|---|---|---|
| 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 2010.
This Budget Report was prepared immediately after the Chancellor's Budget Statement based on official press releases and supporting documentation. The Budget proposals are subject to amendment before the Finance Act receives Royal Assent. This Report is for guidance only, and professional advice should be obtained before acting on any information contained herein. No responsibility can be accepted by the publishers or the distributors for loss occasioned to any person as a result of action taken or refrained from in consequence of the contents of this publication.
