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Key Dates and Deadlines
September 2008
PAYE refund of £60 as a result of the 13 May 2008 mini budget announcement.
Filing and payment dates:
This is a summary of the key dates. Please also visit our complete Tax Calendar
| Income Tax (including Class 4 National Insurance) | |
| 31 July 2008 | 2007/08 second payment on account Further automatic 5% surcharge on any 2006/07 tax outstanding |
| 31 October 2008 | Last filing date for paper 2008 return |
| 31 January 2009 | 2007/08 balancing payment, and 2008/09 first payment on account Last filing date for online 2008 return |
| 28 February 2009 | Automatic 5% surcharge on any 2007/08 tax outstanding |
| 31 July 2009 | 2008/09 second payment on account Further automatic 5% surcharge on any 2007/08 tax outstanding |
| 31 January 2010 | 2008/09 balancing payment, and 2009/10 first payment on account |
| 28 February 2010 | Automatic 5% surcharge on any 2008/09 tax outstanding |
| 31 July 2010 | Further automatic 5% surcharge on any 2008/09 tax outstanding |
| 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 | |
| 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 - 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 P11D(b) - also issue copies to employees |
| 2007/08 Class 1A National Insurance on Relevant Benefits | |
| 19 July 2008 | Payment due |
| 2008 Tax Return | |
| 31 October 2008 | Last paper filing date |
| 31 January 2009 | Last online filing date |
2008/09 Rates and Allowances
Main taxes
- Key dates and deadlines
- Income tax
- Corporation tax
- Inheritance tax
- Capital gains tax
- Value added tax
- NI contributions
- Residential property letting taxation
- Main capital allowances
- Business deductions
- Penalties for late returns