Expired deadlines

13 Jan 2010

  • CT61 payment

    Due date for income tax for the CT61 quarter to 31 December 2009.

06 Jan 2010

  • VAT Return Date

    Due date for November VAT returns (electronic payments)

01 Jan 2010

  • Low value solid fuel

    Supplies of low value solid fuel valued at no more than £15 per tonne become subject to climate change levy

  • VAT: Cross border supplies

    Cross-border VAT rules change to counter fraud (time of supply rules). Further changes are also to be introduced on 1 January 2011 and 1 January 2013. New electronic VAT refund procedures introduced across the EU

  • Change in SDLT thresholds

    Stamp duty land tax threshold reverts to £125,000; £150,000 for sales of residential property in disadvantaged areas

  • Change in SDLT thresholds

    Stamp duty land tax thresholds charged on residential land transactions reverts to £125,000 and £150,000 in disadvantage areas.

  • Change in VAT rate

    Standard rate of VAT increases from 15% to 17.5%

  • Advisory fuel rates

    New advisory fuel rates come into force.

31 Dec 2009

  • Corporation tax returns

    The corporation tax return (CTSA) for accounting periods ened 31 December 2008 should be filed.

  • Intrastat

    Due date for payment of supplementary declarations for Nov 2008. Last day standard VAT rate is 15% - Changes at midnight to 17.5%.

  • VAT Return Date

    Due date for Nov VAT returns

  • Non EC VAT Date

    Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2009

  • Distance Supplies VAT Date

    End of relevant year for taxable distance supplies to UK for VAT registration purposes

  • Corporation tax return date

    Filing deadline for Corporation Tax Return Form CT600 for period ended 31 December 2008

  • CT61 date

    End of CT61 quarterly period

  • Cross Border VAT Date

    End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes

30 Dec 2009

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 28 February 2009 and for public companies with a year ended 31 May 2009

  • Tax return filing date

    Last date to file your 2009 Tax Return electronically if you are an employee and wish to have a 2008/09 balancing payment of less than £2,000 collected through your 2010/11 PAYE code.

29 Dec 2009

  • Tax return date

    If you received your Tax Return after 31 October, please refer to it to check your deadline or contact us.

21 Dec 2009

  • PAYE/NIC/student loan payment

    If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.