February

1- Interest on overdue personal tax (balance 2006/07; 1st instalment 2007/08) starts to accrue.
1- Notify changes, in the quarter ended 5 January 2008, to employee car and fuel benefits on from P46 (car) .
1- If personal return is outstanding a fixed penalty, being the lesser of £100 and any tax outstanding, is imposed.
1- If partnership return is outstanding a fixed penalty of £100 is imposed per partner regardless of whether any tax due.
28- An automatic 5% surcharge will be charged if you have failed to pay your 2006/2007 personal tax by this date.
28- Deadline for submission of corporation tax self assessment return form CT600 for companies with a 28 February 2007 year end.

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