| 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 |
