Deadlines

Income Tax and Class 4 NIC

31 July 2008

2007/08 2nd Payment on Account

31 January 2009

2007/08 Balancing Payment, and
2008/09 1st Payment on Account

31 July 2009

2008/09 2nd Payment on Account

31 January 2010

2008/09 Balancing Payment, and
2009/10 1st Payment on Account



2008 Tax Return

31 January 2009

Filing Deadline



Capital Gains Tax

31 January 2009

2007/08 CGT Payment due

31 January 20010

2008/09 CGT Payment due



Corporation Tax

Payment due 9 months and one day after the end of the accounting period. Accounts longer than 12 months are divided into two periods.



Inheritance Tax

Payment due 6 months after the end of the month of death or chargeable transfer.

For chargeable lifetime transfers between 6 April and 30 September, payment is due by 30 April in the following tax year.



2007/08 PAYE Returns - Filing Deadlines

19 May 2008

P14, P35, P38, and P38A and CIS36

31 May 2008

P60s to employees

6 July 2008

P9D, P11D and P11Db - and give copies to employees

19 July 2008

Payment of Class 1A National Insurance on Benefits due