Albasas -
CLIENTS TAX DIARY NOTICES
 
A place to generally keep up to date with the filing requirements at HMRCs.
 
 
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PAYE (P35) Returns due by
19-05-09. 
HMRC said that a penalty will be issued if they haven’t received and accepted a full return by 23.59 on Tuesday 26 May where a firm files online or when the post is opened on Wednesday 27 May where a firm files by paper.
HMRC also confirmed that businesses with fewer than 50 employees will still be entitled to a £75 tax-free payment if they submit their returns online, even though the deadline has now passed.
 
 
2009 SA Tax Returns should be filed as soon as all the information to complete them is received and is in a suitable format to prepare your return.
 
 
UK Budget Statement. Due to the economic crisis Budget Day is late this year and is being held on 22 April 2009. See Latest Technical News. and Blog.
 
 
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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