Key Payment Dates & Deadlines

2008-2009 Income Tax and Class 4 NIC

1st Payment On Account 31st January 2008
2nd Payment On Account 31st July 2008
Balancing Payment 31st January 2009
Capital Gains Tax 31st January 2009
Corporation Tax* 9 calendar months and 1 day after the end of account period
2007-2008 Class 1A NIC's on Relevant Benefits 19th July 2008

2008-09 Returns Filling And Issuing Deadlines:

19th May 2008 P14,P35,P38, P38A
31st May 2008 Issue P60's to employees
6th July 2008 P9D, P11D, and P11Db and appropriate copies to employees
31st October 2008 Self Assesment Tax Return for Inland Revenue to calculate tax (paper only)
31st January 2009 Self Assesment Tax Return (on line only)

*Small and medium sized companies (as defined).

The data was prepared on Budget day 12th March 2008 for temporary reference.

Action should not be taken on the strength of information contained herein without obtaining specific advice from the firm.