| 2010 |
|
| |
| April 1 |
Start of Corporation Tax financial year |
| 5 |
Last day of Tax Year |
| 6 |
New Tax Year begins |
19 |
Deadline for the payment of any outstanding
2009-10 PAYE and Class 1 NIC via post (Postal payments must have reached HM Revenue & Customs Accounts Office or interest will be charged) |
22 |
Deadline for payment of any outstanding 2009/10 PAYE and Class 1 NIC electronically (electronic payments must have reached HM Revenue & Customs' bank account or interest will be charged) |
|
May 1 |
Change in VAT Scale Charges for private motoring |
| 19 |
Last day for filing 2009-10 PAYE Returns P14, P35, P38
and P38A |
| |
Last date for filing 2009-10 Contractors Return including
CIS36 |
| 31 |
Last day for the issue of Forms P60 to employees |
| |
| July 5 |
Last date for the Revenue to receive the Tax Credit
claim to enable a full years credit to be given for 2009/10
(The Inland Revenue will only backdate a claim by three
months) |
| 6 |
Last day for Employers to send Forms P9D and P11D to
Revenue and issue copies to employees |
| 19 |
Payment of Class 1A NIC due on relevant benefits provided
to employees for the year 2009-10 |
| 31 |
Income Tax - Second payment on account due for 2009-10
Tax and Class 4 NIC liability |
| |
| October 5 |
Individuals/Trustees to notify HMRC of new sources of
income in 2009-10 tax year if no Tax Return has been issued. |
| 19 |
Payment of any tax due on PAYE Settlement Agreements
due for 2009-10 tax year. |
31 |
Deadline for manual submission of 2009-10 Tax Return using the HMRC's preprinted form. |
| |
| December 31 |
Deadline for electronic submission of 2009-10 Tax Return
if the Revenue are to calculate the tax due, or
if an employee wishes their balancing payment to be collected
by next years tax code. |
| 2011 |
|
| January 31 |
Deadline for electronic submission of 2009-10 Tax Return |
| |
Income Tax - Balancing payment due for 2009-10 Tax and
Class 4 NIC liability |
| |
Income Tax - First Payment on account due for 2010-11
Tax and Class 4 NIC liability |
| |
Capital Gains Tax Payable for Gains in 2009-10. |
| |
February 1 |
Penalty of £100 levied if 2009-10 Tax Return
not filed |
28 |
Deadline for payment of Balancing Payment of 2009-10
Income Tax to avoid 5% Surcharge. |
|
March 31 |
End of Corporation Tax financial year |
|
