Key Dates and Deadlines


Payment Dates
Income Tax (including Class 4 NIC)
31 July 2008 2007/08 second payment on account
31 January 2009 2007/08 balancing payment, and
2008/09 first payment on account
31 July 2009 2008/09 second payment on account
31 January 2010 2008/09 balancing payment, and
2009/10 first payment on account
Class 1A NICs
19 July 2008 2007/08 payment due
Capital Gains Tax
31 January 2009 2007/08 Capital Gains Tax
31 January 2020 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.
For chargeable lifetime transfers between 1 October and 5 April, due date is six months after the end of the month in which the transfer was made.
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 P11Db - also issue copies to employees
Form 42 (reporting of employment-related securities)
2008 Self Assessment Tax Return
31 October 2008 Last filing date - paper returns (SATR Paper Version)
31 January 2009 Last filing date - online returns (SATR Online)
30 December 2008 SATR Online if outstanding tax (less than £2,000) to be included in 2009-10 PAYE code


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