Tax Calendar

Every month

1* Corporation tax due for companies that pay the tax annually with year ending nine months and one day previously.

14* Instalment of corporation tax due for large companies with year ending 31 August 2007, 30 November 2007, 29 February 2008 and 31 May 2008.

19* Due date for payment of PAYE/NIC for period ending on 5th of that month.

22* Due date for payment of PAYE/NIC if paying electronically

30/31 Submit CT600 for companies with year ending 12 months previously (29th for February year end). Last day to amend CT600 for year ending 24 months previously.

30/31 File accounts at Companies House for private companies with year ending 10 months previously and for public companies with year ending 7 months previously (28th for February 2007 year end; 29 February 2008 for year end 10 (private) or 7 (public) months before).

* If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.

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December 2008

1 Corporation tax due for companies that pay the tax annually with year ending 29 February 2008.

29 File accounts at Companies House for private companies with year ending 29 February 2008.

30 Last day to submit 2007/08 tax return online to have unpaid tax of up to £2,000 collected through the 2009/10 PAYE code.

31 Submit CT600 for companies with year ending 31 December 2007. File accounts at Companies House for public companies with year ending 31 May 2008.

January 2009

1 Corporation tax due for companies that pay the tax annually with year ending 31 March 2008.

30 File accounts at Companies House for public companies with year ending 30 June 2008.

31 Submit 2008 self-assessment return electronically (up to £100 penalty if late). Balance of 2007/08 income tax and capital gains tax due, plus first payment on account for 2008/09 (interest charged on late payments). File accounts at Companies House for private companies with year ended 31 March 2008. Submit CT600 for year ending 31 January 2008.

February 2009

1 Corporation tax due for companies that pay the tax annually with year ending 30 April 2008.

2 Last day for employer to notify car changes in quarter to 5/1/09 – P46 (Car).

28 5% surcharge IT and CGT for 2007/08 if paid after this date. File accounts at Companies House for private companies with year ended 30 April 2008 and public companies with year ended 31 July 2008. Submit CT600 for year ending 29 February 2008.Last Updated