Expired deadlines

03 May 2008

  • P46 (car) notification date

    Last day for notifying car changes in quarter to 5 April - P46 (Car)

01 May 2008

  • Corporation tax payment

    Due date for payment of Corporation Tax for period ended 31 July 2007, for those companies not liable to pay their liability by installments.

  • New VAT Scale Charges

    New VAT scale charges for fuel used for private journeys in company cars

30 Apr 2008

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2007.

  • Corporation tax CT600 filing deadline

    Filing deadline for Corporation Tax Return Form CT600 for period ended 30 April 2007 to be submitted to HMRC

  • VAT Return Due

    Due date for Mar VAT returns

  • VAT Partial Exemption

    Deadline for VAT partial exemption special method approval if backdating required to 1 May 2007 (April VAT year ends)

  • VAT Partial Exemption

    Normal annual adjustment for VAT partial exemption calculations (monthly returns)

23 Apr 2008

  • Unpaid 2008/09 PAYE interest starts to accrue

    Interest will begin to accrue on unpaid PAYE/NI for 2007/08 if filing electronically

22 Apr 2008

  • PAYE/NIC/student loan deductions due

    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.

  • PAYE/NIC quarterly payments due

    Quarter 4 payment due where paid electronically.

20 Apr 2008

  • Unpaid 2008/09 PAYE interest starts to accrue

    Interest will begin to accrue on unpaid PAYE/NI for 2007/08 if not filing electronically

19 Apr 2008

  • CIS return date

    Construction Industry Scheme : Monthly return due for period to 5th of month

  • PAYE/NIC/student loan deductions due

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

  • PAYE/NIC quarterly payments due

    Quarter 4 payment due where paid by cheque.

14 Apr 2008

  • CT61 date

    Due date for income tax for the CT61 period to 31 March 2008

07 Apr 2008

  • VAT Return Due

    Due date for Feb VAT returns (electronic payments)

06 Apr 2008

  • Capital allowances

    Unincorporated Businesses: First year allowance for capital allowances replaced by a new £50,000 annual investment allowance. Writing down allowances for plant and machinery reduced from 25% to 20% (subject to transitional rules). Integral fixtures (equipment attached to buildings) - allowance rate of 10%. Changes in car writing down allowance - these will take into account car emissions. Please contact us for advice on your entitlement to claim capital allowances. (1st for businesses paying corporation tax and 6th for those paying income tax on business profits)

  • Non-residents

    Non resident individuals counted as present in the UK on days of arrival and departure

  • Non-residential UK tax charge

    New tax charge of £30,000 per annum on UK residents paying tax on the remittance basis and certain non-resident individuals