This calendar should help you establish when your key tax deadlines are, including the variable deadlines that you need to consider (see page 2).
Fixed dates
income tax
employers
April 5
Last day of tax year (6 April – first day of new tax year)
22
Deadline for payment of outstanding tax and NICs for tax year ended 5 April 2009 by approved electronic payment methods (for non-electronic payments the deadline is 19 April)
May
3
Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 April)
19
Submission of P14 and P35 for year to 5 April 2009
31
Deadline for giving each employee a P60
June
No key deadlines for NICs, PAYE or SA
July
5
Last date for agreeing your PAYE Settlement Agreement for 2008-09 (if any)
6
Deadline for submitting form 42 or other relevant form to report share-related benefits provided to employees
6
Deadline for sending completed forms P9D, P11D and P11D(b) for tax year ended 5 April 2009
22
Deadline for payment of outstanding Class 1A NICs for tax year ended 5 April 2009 by approved electronic payment methods (for non-electronic payments the deadline is 19 July)
31
Deadline for second Self Assessment payment on account for tax year ended 5 April 2009
August
2
Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 July)
September
No key deadlines for NICs, PAYE or SA
October
22
Deadline for payment of any PAYE Settlement Agreement for tax year ended 5 April 2009 by approved electronic methods (for non-electronic payments the deadline is 19 October)
31
Deadline for submission of paper Self Assessment Tax Return for tax year ended 5 April 2009
November
2
Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 October)
December
No key deadlines for NICs, PAYE or SA
2010 January
31
Deadline for online submission of Self Assessment Tax Return for tax year ended 5 April 2009 31
Deadline for paying 2008-09 ‘balancing charge’
31
Deadline for first Self Assessment payment on account for current year
February
2
Quarterly submission date of P46(CAR) (for employees whose car and/or fuel benefit has changed in quarter to 5 January)
March
No key deadlines for NICs, PAYE or SA
Information provided by HM Revenue & Customs, October 2009
Information provided was correct at the time of going to publication. Always check the latest HM Revenue & Customs
Monthly repeat dates
Construction Industry Scheme (CIS) deadlines
Deadline for submitting CIS monthly returns is the 19th of each month
Deadline for online payments is the 22nd of each month (for non-electronic payments the deadline is the 19th)
PAYE and Class 1 National Insurance Contribution (NICs) deadlines
Deadline for payment of monthly PAYE/Class 1 NICs by approved electronic methods is the 22nd of each month (for non-electronic payments the deadline is the 19th)
Quarterly repeat dates
PAYE/NICs payment deadlines
Deadlines for payment of quarterly PAYE/NICs by approved electronic methods are:
- 1st Quarter 22 July 2009
- 2nd Quarter 22 October 2009
- 3rd Quarter 22 January 2010
- 4th Quarter 22 April 2010
(for non-electronic payments the deadline is the 19th)
Watch the Start Up Diaries
Follow three entrepreneurs as they set up their own business at
www.businesslink.gov.uk/taxhelp
Variable dates
Corporation Tax deadlines
The amount of Corporation Tax that businesses pay is generally calculated on an annual basis.
The actual basis is unique to your business’s
calendar, therefore submission dates vary. Please refer to the key filing dates section on the Business Link website
NICs deadlines
For all other NICs payment dates please refer to the key filing dates section on the Business Link website
VAT deadlines
There are no fixed times of the year for paying
VAT and each business is different. Depending on the type of business you are in and some of the choices that you make, you might pay (or claim)
VAT monthly, quarterly or annually. Please refer to the key filing dates section on the Business Link website
Help and further information
Tax help
There is a lot of help available on HMRC’s Tax Help website on Business Link, including:
- Information about keeping proper records
- Information for business start-ups
- ‘Bite-size’ videos covering the basics on tax
www.businesslink.gov.uk/taxhelp
Key filing dates
Set up your own personalised key filing dates
calendar, and get reminders sent to you via email.
www.businesslink.gov.uk/bdotg/action/keydates
Paying HMRC
For information on paying HMRC visit
www.hmrc.gov.uk/payinghmrc/index.htm
Information provided by HM Revenue & Customs, October 2009
Information provided was correct at the time of going to publication. Always check the latest HM Revenue & Customs information on www.businesslink.gov.uk/taxhelp