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31 |
End of Corporation Tax financial
year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March
2005
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5 |
Last day
of 2005/06 tax year.
Deadline for paying retirement annuity premiums to be carried back to
2004/05, retirement annuity and personal pension premiums for 2005/06, and
for 2005/06 ISAs. |
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6 |
'A' Day –
new rules and regulations introduced for pensions and pension contribution
limits. |
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14 |
Due date
for income tax for the CT61 period to 31 March 2006. |
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19/21 |
Quarter 4
2005/06 PAYE remittance due. |
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20 |
Interest
will begin to accrue on unpaid PAYE/NI for 2005/06. |
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30 |
Normal
annual adjustment for VAT partial exemption calculations (monthly returns). |
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3 |
Last day
for notifying car changes in quarter to 5 April - P46 (Car). |
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19 |
Last day
for filing forms P14, P35, P38, and P38A - 2005/06 PAYE returns - without
incurring penalties. Also last day for filing contractors' returns,
including CIS36. |
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31 |
Last day
to issue 2005/06 P60s to employees |
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30 |
End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2005.
Annual adjustment for VAT partial exemption calculations (March VAT year
end). |
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6 |
Last day
to file Taxed Award Scheme Returns, file P11Ds, P11Dbs 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 2005/06.
Last day for filing Form 42. |
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14 |
Due date
for income tax for the CT61 period to 30 June 2006. |
|
19/21 |
Quarter 1
2006/07 PAYE remittance due.
Final date for payment of 2005/06 Class 1A NICs. |
|
31 |
Second
self assessment payment on account for 2005/06.
Annual adjustment for VAT partial exemption calculations (April VAT year
end).
Liability to 2nd £100 penalty arises for 2005 Tax Return still not filed.
5% surcharge on any tax unpaid for 2004/05. |
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2 |
Last day
for notifying car changes in quarter to 5 July - P46 (Car). |
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31 |
Annual
adjustment for VAT partial exemption calculations (May VAT year end). |
|
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30 |
Deadline
for submission of the 2006 Tax Return if you wish HMRC to calculate the tax
or, if you are an employee, you wish to have a 2005/06 balancing payment of
less than £2,000 collected through your 2007/08 PAYE code.
End of CT61 quarterly period.
Business and personal planning need not be left until the end of the tax
year – talk to us now about tax and financial strategies for you and your
business.
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1 |
Due date
for payment of Corporation Tax for period ended 31 December 2005. |
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5 |
Individuals/trustees must notify the Revenue of new sources of
income/chargeability in 2005/06 if a Tax Return has not been received. |
|
14 |
Due date
for income tax for the CT61 quarter to 30 September 2006. |
|
19/20 |
Quarter 2
2006/07 PAYE remittance due |
|
|
|
1 |
Please
ensure you are retaining your documents for the 2007 Tax Return. |
|
2 |
Last day
for notifying car changes in quarter to 5 October – P46 (Car). |
|
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29/30 |
Last date to file your 2006 Tax
Return electronically if you are an employee and wish to have a 2005/06
balancing payment of less than £2,000 collected through your 2007/08 PAYE
code. Date dependent on who is filing. |
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31 |
Last day
for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30
June 2006.
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.
End of CT61 quarterly period. Filing date for Corporation Tax Return Form
CT600 for period ended 31 December 2005. |
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1 |
Due date
for payment of Corporation Tax for period ended 31 March 2006. |
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14 |
Due date
for income tax for the CT61 quarter to 31 December 2006. |
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19/22 |
Quarter 3
2006/07 PAYE remittance due. |
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31 |
First self
assessment payment on account for 2006/07.
Capital gains tax payment for 2005/06.
Balancing payment - 2005/06 income tax/class 4 NICs.
Last day to file the 2006 Tax Return.
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1 |
£100
penalty if 2006 Tax Return not yet filed. Additional penalties may apply for
further delay. |
|
2 |
Last day
for notifying car changes in quarter to 5 January - P46 (Car) |
|
28 |
Last day
to pay any balance of 2005/06 tax to avoid an automatic 5% surcharge |
|
|
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31 |
End of
Corporation Tax financial year.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended 31 March
2006.
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