Key Tax Dates
| Every month | |
|---|---|
1 | Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 July 2010 for year ending 30 September 2009. |
14 | Quarterly instalment of corporation tax due for large companies (depending on accounting year end). |
19 | Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors' monthly return. |
22 | PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account. |
30/31 | Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously. |
| File accounts with Companies House for private companies with year ending nine months earlier and for public companies with year ending six months earlier. |
| If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day. |
| May 2010 | |
19 | File 2009/10 end of year PAYE forms. All employers must file online. Penalties may be charged if forms are late and are automatic from 26 May 2010. |
31 | Last day to issue 2009/10 P60s to employees (Bank Holiday Monday). |
| June 2010 | |
30 | Deadline for medical professionals to make a disclosure under HMRC's Tax Health Plan and pay all liabilities. |
| July 2010 | |
5 | Final date to agree 2009/10 PAYE Settlement Agreements (PSA). |
6 | Last date for returns of expenses and benefits (forms P11D, P9D and P11(b)) for 2009/10 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D. |
| Last date to submit annual returns for employee share schemes and employmentrelated securities for 2009/10 (forms 34, 35, 39, 40 and 42). |
14 | Due date for CT61 return and CT payment for quarter to 30 June 2010. |
19 | Class 1A NICs for 2009/10 due (22 if paid electronically). |
31 | Confirm tax credit claims for 2009/10. |
| Due date for second payment on account of 2009/10 income tax and Class 4 NIC. |
| Last day to pay 2008/09 tax to avoid second automatic 5% surcharge (unless late payment agreed with HMRC). |
| Last day to file 2008/09 tax return to avoid second automatic penalty up to £100. |