Key Tax Dates and Deadlines

Income Tax and Class 4 NIC
31 July 2008	2007/08 2nd payment on account
31 January 2009	2007/08 balancing payment, and 2008/09 1st payment on account
31 July 2009	2008/09 2nd payment on account
31 January 2010	2008/09 balancing payment, and 2009/10 1st payment on account
Tax Return
31 October 2008	Filing deadline for 2008 paper return.
31 January 2009	Filing deadline for 2008 online return
Capital Gains Tax
31 January 2009	2007/08 CGT payment due
31 January 2010	2008/09 CGT payment due
Corporation Tax
Payment due 9 months and one day after the end of the accounting period. Accounts longer than 12 months are divided into two periods.
Inheritance Tax
Payment due 6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, payment is due by 30 April in the following tax year.
2007/08 PAYE Returns - Filing Deadlines
19 May 2008	P35, P14, P38, and P38A and CIS36
31 May 2008	P60s to employees
6 July 2008	P9D, P11D and P11Db - and give copies to employees
19 July 2008	Payment of Class 1A National Insurance on Benefits due