Key Dates and Deadlines

September 2008
PAYE refund of £60 as a result of the 13 May 2008 mini budget announcement.

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income Tax (including Class 4 National Insurance)
31 July 2008	2007/08 second payment on account Further automatic 5% surcharge on any 2006/07 tax outstanding
31 October 2008	Last filing date for paper 2008 return
31 January 2009	2007/08 balancing payment, and 2008/09 first payment on account Last filing date for online 2008 return
28 February 2009	Automatic 5% surcharge on any 2007/08 tax outstanding
31 July 2009	2008/09 second payment on account Further automatic 5% surcharge on any 2007/08 tax outstanding
31 January 2010	2008/09 balancing payment, and 2009/10 first payment on account
28 February 2010	Automatic 5% surcharge on any 2008/09 tax outstanding
31 July 2010	Further automatic 5% surcharge on any 2008/09 tax outstanding
Capital Gains Tax
31 January 2009	2007/08 Capital Gains Tax
31 January 2010	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.
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 P11D(b) - also issue copies to employees
2007/08 Class 1A National Insurance on Relevant Benefits
19 July 2008	Payment due
2008 Tax Return
31 October 2008	Last paper filing date
31 January 2009	Last online filing date

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