Key Dates and Deadlines
Filing and payment dates:
| Income Tax (including Class 4 National Insurance) | |
| 31 July 2007 | 2006/07 second payment on account Further automatic 5% surcharge on any 2005/06 tax outstanding |
| 31 October 2007 | Last paper filing date for 2007 return |
| 31 January 2008 | 2006/07 balancing payment, and 2007/08 first payment on account Last filing date for online 2007 return |
| 28 February 2008 | Automatic 5% surcharge on any 2006/07 tax outstanding |
| 31 July 2008 | 2007/08 second payment on account Further automatic 5% surcharge on any 2006/07 tax outstanding |
| 31 January 2009 | 2007/08 balancing payment, and 2008/09 first payment on account |
| 28 February 2009 | Automatic 5% surcharge on any 2007/08 tax outstanding |
| 31 July 2009 | Further automatic 5% surcharge on any 2007/08 tax outstanding |
| Capital Gains Tax | |
| 31 January 2008 | 2006/07 Capital Gains Tax |
| 31 January 2009 | 2007/08 Capital Gains Tax |
| Corporation Tax | |
| 9 months and one day after the end of the accounting period | |
| Inheritance 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. | |
| Latest Filing/Issuing Deadlines - 2006/07 PAYE Returns | |
| 19 May 2007 | P14, P35, P38, and P38A and CIS36 |
| 31 May 2007 | Issue P60s to employees |
| 6 July 2007 | P9D, P11D and P11D(b) - also issue copies to employees |
| 2006/07 Class 1A National Insurance on Relevant Benefits | |
| 19 July 2007 |
Payment due |
| 2008 Tax Return | |
| 31 October 2008 | Last paper filing date |
| 31 January 2009 | Last online filing date |