UK Budget Statement. Due to the economic crisis Budget Day is late this year and is being held on 22 April 2009. See
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Income Tax (including Class 4 )
31 July 2009 2008/09 second payment on account
Further automatic 5% surcharge on any 2007/08 tax outstanding 31 October 2009.
Last filing date for paper 2009 return 31 January 2010. 2008/09 balancing payment, and 2009/10 first payment on account. Last filing date for online 2009 return
28 February 2010. Automatic 5% surcharge on any 2008/09 tax outstanding
31 July 2010 2009/10 second payment on account. Further automatic 5% surcharge on any 2008/09 tax outstanding.
31 January 2011 2009/10 balancing payment, and 2010/11 first payment on account.
28 February 2011 Automatic 5% surcharge on any 2009/10 tax outstanding.
31 July 2011 Further automatic 5% surcharge on any 2009/10 tax outstanding
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Capital Gains Tax
31 January 2010 2008/09 Capital Gains Tax
31 January 2011 2009/10 Capital Gains Tax
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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.
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Corporation Tax
Small companies 9 months and one day after the end of the accounting period.Large companies- four quarterly installments commencing six months and 13 days from the start of the accounting period.
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Latest Filing/Issuing Deadlines -
2008/09 Returns (PAYE) 19 May 2009 P14, P35, P38, and P38A.
31 May 2009 Issue P60s to employees.
6 July 2009 P9D, P11D and P11D(b) - also issue copies to employees.
2008/09 Class 1A National Insurance on relevant benefits 19 July 2009 payment due.
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2009 Tax Return
31 October 2009 last paper filing date
31 January 2010 last online filing date
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