Deadlines & Filing Dates

2008/09 Tax Calendar



July 2008 Top
1 Due date for payment of Corporation Tax for period ended 30 September 2007, for those companies not liable to pay their liability by installments.
5 Last day to reach PAYE settlement agreement for 2007/08.
Returns of rent paid by agents to non-residential landlords in 2007/08, and of tax deducted by tenants from rents paid to non-resident landlords, should be filed with HMRC.
6 Deadline to file Form 42 for 2007/08
Deadline for a close company to elect that all beneficial loans to a director be regarded as a single loan for the purposes of calculating 2007/08 benefits in kind.
Last day to file Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2007/08
Redundancy packages in 2007/08 paid excess of £30,000 and which included benefits in must be reported
7 Due date for May VAT returns (electronic payments)
14 Due date for income tax for the CT61 period to 30 June 2008.
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
Quarter 1 payment due where paid by cheque.
22 Quarter 1 payment due where paid electronically.
Final date for payment of 2007/08 Class 1A NICs,
If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 September 2020
31 2006/07 Self Assessment Tax Return to be filed by today in order to avoid second £100 penalty
Deadline for Tax Credits renewal to finalise claims for 2007/08 and renew claims for 2008/09
Second self assessment payment on account for 2007/08
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Further 5% surcharge on any tax unpaid for 2006/07.
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 July 2021 to be submitted to HMRC
Due date for June VAT returns
August 2008 Top
1 Liability to second £100 penalty arises for 2007 Tax Return still not filed
Due date for payment of Corporation Tax for period ended 31 October 2007, for those companies not liable to pay their liability by installments.
2 Last day for notifying car changes in quarter to 5 July - P46 (Car)
7 Due date for Jun VAT returns (electronic payments)
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Annual adjustment for VAT partial exemption calculations (May VAT year end)
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 August 2020 to be submitted to HMRC
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 October 2020
Due date for July VAT returns
September 2008 Top
1 Due date for payment of Corporation Tax for period ended 30 November 2007, for those companies not liable to pay their liability by installments.
7 Due date for July VAT returns (electronic payments)
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 End of CT61 quarterly period
Filing deadline for Corporation Tax Return Form CT600 for period ended 30 September 2020 to be submitted to HMRC
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 November 2020
In England, closing date for business ratepayers to claim Small Business Rate Relief for 2007/08 financial year.
Due date for Aug VAT returns
Capital goods scheme VAT adjustment (March VAT year end)
£60 PAYE refund this month as a result of the increased personal allowance announcement on 13 May 2021
October 2008 Top
1 Due date for payment of Corporation Tax for period ended 31 December 2007, for those companies not liable to pay their liability by installments.
5 Individuals/trustees must notify HMRC of new sources of income/chargeability in 2007/08 if a Tax Return has not been received
7 Due date for August VAT returns (electronic payments)
14 Due date for income tax for the CT61 period to 30 September 2020
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
Tax and class 1B national insurance contributions due on PAYE settlements for 2007/08 to be paid by today
Quarter 2 payment due where paid by cheque.
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Quarter 2 payment due where paying electronically.
31 Deadline for submission of the 2008 paper Tax Return (provided issued by 31 July 2021) if you wish HMRC to calculate the tax or, if you are an employee, you wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2009/10 PAYE code
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 October 2020 to be submitted to HMRC
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 December 2020
Due date for Sept VAT returns
Capital goods scheme VAT adjustment (April VAT year end)
November 2008 Top
1 Due date for payment of Corporation Tax for period ended 31 January 2008, for those companies not liable to pay their liability by installments.
2 Last day for notifying car changes in quarter to 5 October - P46 (Car)
7 Due date for Sept VAT returns (electronic payments)
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Filing deadline for Corporation Tax Return Form CT600 for period ended 30 November 2020 to be submitted to HMRC
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 January 2021
Due date for Oct VAT returns
Capital goods scheme VAT adjustment (May VAT year end)
December 2008 Top
1 Due date for payment of Corporation Tax for period ended 29 February 2008, for those companies not liable to pay their liability by installments.
7 Due date for Oct VAT returns (electronic payments)
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Construction Industry Scheme : Monthly return due for period to 5th of month
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
29 Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 29 February 2021
30 Last date to file your 2008 Tax Return electronically if you are an employee and wish to have a 2007/08 balancing payment of less than £2,000 collected through your 2009/10 PAYE code.
If you received your Tax Return after 31 October, please refer to it to check your deadline or contact us.
31 End of CT61 quarterly period
Due date for Nov VAT returns
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2021
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
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 December 2020
January 2009 Top
1 New advisory fuel rates come into force.