Key Dates and Deadlines

September 2008
PAYE refund of £60 as a result of the 13 May 2008 mini budget announcement.

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income Tax (including Class 4 National Insurance)
31 July 2008	2007/08 second payment on account Further automatic 5% surcharge on any 2006/07 tax outstanding
31 October 2008	Last filing date for paper 2008 return
31 January 2009	2007/08 balancing payment, and 2008/09 first payment on account Last filing date for online 2008 return
28 February 2009	Automatic 5% surcharge on any 2007/08 tax outstanding
31 July 2009	2008/09 second payment on account Further automatic 5% surcharge on any 2007/08 tax outstanding
31 January 2010	2008/09 balancing payment, and 2009/10 first payment on account
28 February 2010	Automatic 5% surcharge on any 2008/09 tax outstanding
31 July 2010	Further automatic 5% surcharge on any 2008/09 tax outstanding
Capital Gains Tax
31 January 2009	2007/08 Capital Gains Tax
31 January 2010	2008/09 Capital Gains Tax
Corporation Tax
9 months and one day after the end of the accounting period
Inheritance Tax
6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Latest Filing/Issuing Deadlines - 2007/08 PAYE Returns
19 May 2008	P14, P35, P38, and P38A
31 May 2008	Issue P60s to employees
6 July 2008	P9D, P11D and P11D(b) - also issue copies to employees
2007/08 Class 1A National Insurance on Relevant Benefits
19 July 2008	Payment due
2008 Tax Return
31 October 2008	Last paper filing date
31 January 2009	Last online filing date

Regulated for a range of investment business activities by The Association of Chartered Certified Accountants

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