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Tax Calendar 2007
| February | |
|---|---|
28 | Last day to pay any balance of 2005/06 tax to avoid an automatic 5% surcharge. |
| March | |
31 | End of corporation tax financial year. |
| End of CT61 quarterly period. |
| Filing date for corporation tax return form CT600 for period ended 31 March 2006. |
| End of period for limited companies to claim first year allowance of 50%. |
| April | |
6 | First day of 2007/08 tax year. |
14 | Due date for income tax for the CT61 period to 31 March 2007. |
19/20 | Quarter 4 2006/07 PAYE remittance due. |
20/21 | Interest will begin to accrue on unpaid PAYE/NI for 2006/07. |
30 | Normal annual adjustment for VAT partial exemption calculations (monthly returns). |
| May | |
2 | Last day for notifying car changes in quarter to 5 April — P46 (Car). |
18 | Use new PAYE tax tables. |
19 | Last day for filing forms P14, P35, P38, and P38A — 2006/07 PAYE returns, without incurring penalties. Also last day for filing contractors' returns, including CIS36. |
31 | Last day to issue 2006/07 P60s to employees. |
| June | |
30 | End of CT61 quarterly period. |
| Last day for UK businesses to reclaim EC VAT chargeable in 2006. |
| Annual adjustment for VAT partial exemption calculations (March VAT year end). |
| July | |
5 | Last day to reach payroll settlement agreement for 2006/07. |
6 | Last day to file taxed award scheme returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees. |