| Payment Dates |
| Income Tax (including
Class 4 NIC) |
| 31 July 2008 |
2007/08 second payment on account |
| 31 January 2009 |
2007/08 balancing payment, and
2008/09 first payment on account |
| 31 July 2009 |
2008/09 second payment on account |
| 31 January 2010 |
2008/09 balancing payment, and
2009/10 first payment on account |
| Class 1A NICs |
| 19 July 2008 |
2007/08 payment due |
| 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. |
| For chargeable lifetime
transfers between 1 October and 5 April, due date is six
months after the end of the month in which the transfer was
made. |
| 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 P11Db - also issue
copies to employees
Form 42 (reporting of employment-related securities)
|
| 2008 Self Assessment Tax
Return |
| 31 October 2008 |
Last filing date - paper returns (SATR
Paper Version) |
| 31 January 2009 |
Last filing date - online returns (SATR
Online) |
| 30 December 2008 |
SATR Online if outstanding tax (less
than £2,000) to be included in 2009-10 PAYE code |
