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Important tax dates

1 February 2009 - Penalty charged where 2008 self-assessment tax return was not filed on time.

2 February 2009 - Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2009 to car or fuel benefits provided to employees.

19 February 2009 - PAYE and NIC due for the month ended 5th February 2009.

28 February 2009 - 5% surcharge applied where 2007/2008 tax has not been settled in full by this date.

19 March 2009 - PAYE and NIC due for the month ended 5th March 2009.

6 April 2009 - Start of 2009/2010 tax year.

14 April 2009 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2009.

19 April 2009 - PAYE and NIC due for the month ended 5th April 2009, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2009 for qualifying small employers.

3 May 2009 - Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2009 to car and fuel benefits provided to employees.

19 May 2009 - PAYE and NIC due for the month ended 5th May 2009. Final submission date for employers' year end returns (forms P35 and P14) for the year ended 5th April 2009. Final submission date for contractors' year end returns (form CIS 36) for the year ended 5th April 2009.

31 May 2009 - Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2009.

19 June 2009 - PAYE and NIC due for the month ended 5th June 2009.

5 July 2009 - Final date for agreement of 2008/2009 PAYE Settlement Agreements.

6 July 2009 - Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2009.  Relevant employees to be provided with copies of forms P11D and P9D.

6 July 2009 - Submission date for annual share scheme returns (form 42) for the year ended 5th April 2009.

14 July 2009 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2009.

19 July 2009 - PAYE and NIC due for the month ended 5th July 2009.  Quarterly PAYE and NIC due for the quarter ended 5th July 2009 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5th April 2009.

31 July 2009 - Second payment on account due in respect of 2008/2009 personal tax. Second penalty of £100 applied where 2008 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2007/2008 tax has not been settled in full by this date.

2 August 2009 - Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2009 to car or fuel benefits provided to employees.

19 August 2009 - PAYE and NIC due for the month ended 5th August 2009.

19 September 2009 - PAYE and NIC due for the month ended 5th September 2009.

30 September 2009 - Filing date for 2009 self-assessment tax returns not submitted electronically where H M Revenue and Customs are to calculate the liability, or where there is an underpayment of less than £2,000 to be collected via the PAYE tax code.

5 October 2009 - Deadline for notifying H M Revenue and Customs of chargeability to income or capital gains tax for the year ended 5th April 2009.

14 October 2009 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2009.

19 October 2009 - PAYE and NIC due for the month ended 5th October 2009. Quarterly PAYE and NIC due for the quarter ended 5th October 2009 for qualifying small employers. Due date for payment of tax and class 1B NIC arising under a PAYE Settlement Agreement for the year ended 5th April 2009.

31 October 2009 - Submission date for 2009 self-assessment tax returns not submitted electronically (where these were issued by 31st July 2009).

2 November 2009 - Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2009 to car or fuel benefits provided to employees.

19 November 2009 - PAYE and NIC due for the month ended 5th November 2009.

19 December 2009 - PAYE and NIC due for the month ended 5th December 2009.

14 January 2010 - Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2009.

19 January 2010 - PAYE and NIC due for the month ended 5th January 2010. Quarterly PAYE and NIC due for the quarter ended 5th January 2010 for qualifying small employers.

31 January 2010 - Final submission date for 2009 self-assessment tax returns (where these were issued by 31st October 2009 and are delivered electronically). Balancing payment due for 2008/2009 personal tax. First payment on account due in respect of 2009/2010 personal tax.

For information of users: This material is published for the information of clients. It provides only an overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.

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