Expired deadlines

06 Jul 2009

  • Redundancy package date

    Redundancy packages in 2008/09 paid excess of £30,000 and which included benefits in must be reported

  • Benefits in kind payment date

    Deadline for a close company to elect that all beneficial loans to a director be regarded as a single loan for the purposes of calculating 2008/09 benefits in kind.

  • Benefits / expenses notification

    Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2008/09

05 Jul 2009

  • Non resident rent returns

    Deadline for returns of rent paid by agents to non-resident lanlords in 2008/09 and of tax deducted by tenants from rents paid to non-resident landlords.

  • Non-residential landlords date

    Returns of rent paid by agents to non-residential landlords in 2008/09, and of tax deducted by tenants from rents paid to non-resident landlords, should be filed with HMRC.

  • PAYE payment

    Last day to reach PAYE settlement agreement for 2008/09.

01 Jul 2009

  • Advisory fuel rates

    New fuel rates come into force

  • Lloyd’s members and corporation tax

    Lloyd’s corporate members no longer pay corporation tax on dividends and other distributions received from UK companies

  • 2009 Budget announcement

    Reduced rate of 5% applies to children’s car seat bases

  • Corporation tax payment

    Due date for payment of Corporation Tax for year ended 30 September 2008, for those companies not liable to pay their liability by instalments.

30 Jun 2009

  • Corporation tax returns

    The corporation tax return (CTSA) for accounting periods ened 30 June 2008 should be filed.

  • Corporation tax return date

    Filing deadline for Corporation Tax Return Form CT600 for period ended 30 June 2008 to be submitted to HMRC.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2008 and for public companies with a year ended 30 November 2008

  • CT61 date

    End of CT 61 quarterly period

  • VAT Return Date

    Due date for May VAT returns

  • VAT Date

    Annual adjustment for VAT partial exemption calculations (March VAT year end)

  • UK VAT Date

    Last day for UK businesses to reclaim EC VAT chargeable in 2008.

  • Intrastat

    Due date for payment of supplementary declarations for May 2008

  • EC VAT Date

    Last day for EC businesses to claim UK VAT chargeable in 2008.

22 Jun 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.