Key Dates and Deadlines
Filing and payment dates:
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 |
