Due date for payment of Corporation Tax for period
Due date for income tax for the CT61 quarter to
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
£100 penalty if 2006 Tax Return not yet filed.
Last day for notifying car changes in quarter to 5
Last day to pay any balance of 2005/06 tax to avoid an automatic 5% surcharge
End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2006
End of period for limited companies to claim first year allowance of 50%
Possible introduction of £1,350,000 cash
End of period for unincorporated businesses to claim for first year allowance of 50%
Last day of 2006/07 tax year
Due date for income tax for the CT61 period to 31
Interest will begin to accrue on unpaid PAYE/NI
Normal annual adjustment for VAT partial exemption calculations (monthly returns)
New VAT scale charges for company cars (to be confirmed
Last day for notifying car changes in quarter to 5 April - P46
Last day for filing forms P14, P35, P38, and P38A - 2006/07 PAYE returns, without incurring penalties. Also last day for filing contractors' returns, including CIS36.
Last day to issue 2006/07 P60s to employees
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)
Last day to file Taxed Award Scheme Returns, file P11Ds, P11D(b)s and 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
Due date for income tax for the CT61 period to 30 June 2007.
Quarter 1 2007/08 PAYE remittance due
Final date for payment of 2006/07 Class 1A NICs
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 Return still not filed
Last day for notifying car changes in quarter to 5 July - P46
Annual adjustment for VAT partial exemption calculations (May VAT year end)
Deadline for submission of the 2007 Tax Return if you wish HM Revenue & Customs to calculate the tax or, if you are an employee, you wish to have a 2006/07 balancing payment of less than £2,000 collected through your 2008/09 PAYE code
End of CT61 quarterly period
Due date for payment of Corporation Tax for period ended 31
Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2005/06 if a Tax Return has not been received
Due date for income tax for the CT61 quarter to 30
Quarter 2 2007/08 PAYE remittance due
Last day for notifying car changes in quarter to 5 October - P46
Last date to file your 2007 Tax Return electronically if you are an employee and wish to have a 2006/07 balancing payment of less than £2,000 collected through your 2008/09 PAYE code. Date dependant upon who is filing.
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2007
End of relevant year for 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
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2006
