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Tax Calendar


"Income tax has made more liars out of the American people
than golf has. Even when you make a tax form out on the level,
you don't know when it's through if you are a crook or a martyr"
Will Rogers

April 2007
5
Last day of 2006/07 tax year.
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
14
Return and Payment of CT61 tax due for quarter to 31 March 2007
19
PAYE/NIC and CIS payment due for month to 5/4/2007 or quarter 4 of 2006/07 for small employers
20
Interest begins to accrue on any unpaid PAYE/NIC for 2006/07
 
May 2007
1 New system starts for VAT scale charges on private fuel, now based on CO2 emissions.
3
Last day to notify car changes in the quarter to 5 April - P46 Car
19
Deadline for Employers' 2006/07 end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online. Penalties for non submission and incentives for filing online.
19
PAYE/NIC due for month to 5/5/2007
31
Deadline to issue copies of P60 to employees for 2006/07
 
June 2007
19
PAYE/NIC due for month to 5/6/2007
30
Deadline for UK businesses to reclaim EC VAT chargeable in 2006
 
July 2007
6
Deadline for 2006/07 forms P11Db, P11D and P9D to be submitted and copies of P11D AND P9D to be issued to relevant employees
6
Deadline for employers to report share incentives for 2006/07 - form 42
14
Return and Payment of CT61 tax due for quarter to 30 June 2007
19
PAYE/NIC due for month to 5/7/2007 or quarter 1 of 2007/08 for small employers
19
Class 1A NIC due in respect of the tax year 2006/07
31

Second self assessment payment on account due for 2006/07.
Second 5% penalty surcharge on any 2005/06 outstanding tax due on 31 January 2007 still unpaid.
Second £100 penalty if 2005/06 tax return due for filing on 31 January 2007 is still outstanding.

 
August 2007
2
Last day to notify car changes in the quarter to 5 July - P46 Car
19
PAYE/NIC due for month to 5/8/2007
 
September 2007
19
PAYE/NIC due for month to 5/9/2007
30
Deadline for 2006/07 self assessment paper returns to be filed for the Revenue to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2008/09 PAYE code (for underpayments of up to £2000 only)
 
October 2007
1
Due date for payment of Corporation Tax for the year ended 31 December 2006
5
If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability for 2006/07
14
Return and payment of CT61 tax due for quarter to 30 September 2007
19
PAYE/NIC due for month to 5/10/2007 or quarter 2 of 2007/08 for small employers
 
November 2007
2
Last day to notify car changes in the quarter to 5 October - P46 Car
19
PAYE/NIC due for month to 5/11/2007
 
December 2007
19
PAYE/NIC due for month to 5/12/2007
31

Deadline for 2006/07 self assesment online returns to be filed for HMRC to do the tax calculation for and/or if tax underpaid is to be collected by adjustment to your 2008/09 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 2008
1
Due date for payment of Corporation Tax for the year ended 31 March 2007
14
Return and payment of CT61 tax due for quarter to 31 December 2007
19
PAYE/NIC due for month to 5/1/2008 or quarter 3 of 2007/08 for small employers
31

Deadline for filing 2007 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing.
Balancing self assessment payment due for 2006/07.
Capital gain tax payment due for 2006/07.
First self assessment payment on account due for 2007/08.
Interest accrues on all late payments.
Last chance for HMRC to inform you if it intends to start an enquiry into your 2005/06 Tax Return.

 
February 2008
2
Last day to notify car changes in the quarter to 5 January - P46 Car
19
PAYE/NIC due for month to 5/2/2008
28
Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2006/07 outstanding tax due on 31 January 2008 still unpaid
 
March 2008
19
PAYE/NIC due for month to 5/3/2008
31
Last minute tax planning for the 2007/08 tax year. Ensure you use up all exemptions to which you are entitled.
 
April 2008
5
End of 2007/08 tax year.
Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's.
14
Return and payment of CT61 tax due for quarter to 31 March 2008
19
PAYE/NIC due for month to 5/4/2008 or quarter 4 of 2007/08 for small employers.
Interest will run on any unpaid PAYE/NIC for the tax year 2007/08.

 

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