April

1- Corporation tax due for small companies for 30 June 2007 accounting period.
5- Last day of 2007/08 tax year.
5- Deadline for paying retirement annuity premiums and personal pension premiums for 2007/08.
5- Deadline for Individual Savings Account (ISA's), Enterprise Investment Scheme (EIS's) and Venture Capital Trust (VCT's) investment for 2007/08.
5- Last date for small businesses to incur expenditure that will qualify for 50 per cent capital allowances.
14- Due date for income tax for the CT61 period to 31 March 2008.
14- 25% instalment of corporation tax due for large companies with 31 December 2007, 31 March 2008, 30 June 2008 and 30 September 2008 year ends.
19- Payment of PAYE tax and NIC for 2007/08, including notional tax due under IR35 rules.
20- Interest will begin to accure on unpaid PAYE/NI for 2007/08.
30- Deadline for submission of corporation tax self assessment return form CT600 for companies with a 30 April 2007 year end.
30- Deadline for submission of VAT returns for the quarter to 31 March 2008.
30- Normal annual adjustment for VAT partial exemption calculations (monthly returns).

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