Tax Calendar

September 2006

19 - Due date for payment of month 5 2007/2008 PAYE/NICs.
30 - Last date for submission of your 2006/2007 tax return if you wish your balancing payment, if under £2,000, to be included in your 2007/2008 tax code.

October 2006

1 - Last date for payment of corporation tax for the period ended 31 December 2005.
19 - Due date for payment of month 6 or quarter 2 2006/2007 PAYE/NICs.
19 - Due date for payment of tax and class 1B NICs under PSAs.

November 2006

19 - Due date for payment of month 7 2006/2007 PAYE/NICs.

December 2006

19 - Due date for payment of month 8 2006/2007 PAYE/NICs.
31 - Last day to file corporation tax CT600 return for period ended 31December 2005 (penalties apply from 1 January 2007).

January 2007

1 - Due date for payment of corporation tax for period ended 31 March 2006.
19 - Due date for payment of month 9 or quarter 3 2006/2007 PAYE/NICs.
31 - Final date for filing 2005/2006 self-assessment personal tax return (£100 penalty applies from 1 February 2007).
31 - Due date for payment of 2005/2006 self-assessment balancing payment and capital gains tax (interest runs on late payment).
31 - Due date for payment of first 2006/2007 self-assessment payment on account (interest runs on late payment).
31 - Last day to make personal pension contributions and elect for carryback to 2005/2006.

February 2007

19 - Due date for payment of month 10 2006/2007 PAYE/NICs.
28 - Last day to pay 2005/2006 tax to avoid automatic 5% surcharge.

March 2007

5 - Time to do 2006/2007 year end tax planning to minimise your tax bill.
19 - Due date for payment of month 11 2006/2007 PAYE/NICs.
31 - End of corporation tax financial year.
31 - Last day to file corporation tax CT600 return for period ended 31March 2006 (penalties apply from 1 April 2007).

April 2007

5 - End of 2006/2007 tax year.
6 - Beginning of 2007/2008 tax year.
19 - Due date for payment of month 12 or quarter 4 2006/2007 PAYE/NICs.
20 - Interest accrues on unpaid 2006/2007 PAYE.

May 2007

19 - Due date for payment of month 1 2007/2008 PAYE/NICs.
19 - Last day for filing 2005/2006 year end payroll returns (P35, P14s etc) (penalties may apply from 20 May 2007).
31 - Last day to issue 2006/2007 P60s to employees.

June 2007

19 - Due date for payment of month 2 2007/2008 PAYE/NICs.

July 2007

6 - Last day to file 2006/2007 P11D/P9D returns with the Inland Revenue and to issue them to employees (penalties apply from 7 July2007).
19 - Due date for payment of month 3 or quarter 1 2007/2008 PAYE/NICs.
19 - Final date for payment of 2006/2007 class 1A national insurance contributions.
31 - Due date for payment of second 2006/2007 self-assessment payment on account.
31 - Last day to pay 2005/2006 tax to avoid automatic second 5% surcharge.

August 2007

19 - Due date for payment of month 4 2007/2008 PAYE/NICs.

Other key deadlines

VAT
Filing of quarterly VAT returns - one month after end of VAT quarter Payment of VAT - one month after end of VAT quarter.
Company accounts
Filing of accounts at Companies House - ten months after period end (private companies).