Due date for payment of Corporation Tax for period ended 31 March 2006.
14th
Due date for income tax for the CT61 quarter to 31 December 2006.
19th / 22nd
Quarter 3 2006/07 PAYE remittance due.
31st
First self assessment payment on account for 2006/07.
Capital gains tax payment for 2005/06.
Balancing payment - 2005/06 income tax/class 4 NICs.
Last day to file the 2006 Tax Return.
February 2007
1st
£100 penalty if 2006 Tax Teturn not yet filed. Additional penalties may apply for further delay.
Interest starts to accrue on 2006/06 tax not yet paid.
2nd
Last day for notifying car changes in quarter to 5th January = P46 (Car).
28th
Failure to pay any balance of 2005/06 tax leads to an automatic 5% surcharge.
March 2007
31st
End of corporation tax financial year.
End of CT61 quartely period.
Filing date for Corporation Tax Return Form CT600 for period ended 31st March 2006.
April 2007
5th
Last day of 2006/07 tax year.
Deadline for 2006/07 ISAs.
14th
Due date for income tax for the CT61 period to 31st March 2007.
19th/20th
Quarter 4 2006/07 PAYE remittance due.
20th
Interest will begin to accrue on unpaid PAYE/NI for 2006/07.
30th
Normal annual adjustment for VAT partial exemption calculations (monthly returns).
May 2007
3rd
Last day for notifying car changes in quarter to 5th April 2007 - P46 (Car).
19th
Last day for filling forms P14, P35, P38 & P38A - 2006/07 PAYE returns, without incurring penalties.
Last day for filling contractors returns including CIS36.
31st
Last day to issue 2006/07 P60s to employees.
June 2007
30th
End of Ct61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2006.
Annual adjustment for VAT partial exemption calculations (March VAT year end).
July 2007
6th
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s & P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for relevant third parties to give non-employees information on benefits & expenses they have provided to them in 2006/07.
7th
Deadline for submission of Form 42 (transactions in shares and securities).
14th
Due date for income tax for the CT61 period to 30th June 2007.
19th/20th
Quarter 1 2007/08 PAYE remittance due.
Final date for payment of 2006/07 Class IA NICs.
31st
Second self assessment payment on account for 2006/07.
Annual adjustment for VAT partial exemption calculations (April VAT year end).
Liability to 2nd £100 penalty arises for 2006 Tax Returns still not filed.
5% surcharge on any tax unpaid for 2005/06.
August 2007
2nd
Last day for notifying car changes in quarter to 5th July 2007 - P46 (Car).
31st
Annual adjustment for VAT partial exemption calculations (May VAT year end).
September 2007
30th
Deadline for submission of the 2007 Tax Return if you wish HMRC to calculate the tax or, if you are an employee, you wish to have a 2006/07 balancing payment of less than £2000 collected through your 2008/09 PAYE code.
End of CT61 quarterly period.
October 2007
1st
Due date for payment of Corporation Tax for period ended 31st December 2006.
5th
Individuals/trustees must notify HMRC of new sources of income/chargeability in 2006/07 if a Tax Return has not been received.
14th
Due date for income tax for the CT61 quarter to 30th September 2007.
19th/20th
Quarter 2 2007/08 PAYE remittance due.
November 2007
1st
Please ensure you are retaining your documents for the 2007 Tax Return.
2nd
Last day for notifying car changes in quarter to 5th October 2007 - P46 (Car).
December 2007
31st
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30th June 2007.
End of relevant year taxable distance supplies to UK for VAT registration purposes.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filling date for Corporation Tax Return Form CT600 for period ended 31st December 2006.