Key Dates and Deadlines

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

31 July 2008

2007/08 second payment on account

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

Inheritence 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;

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