Expired deadlines

05 Jul 2008

  • Non-residential landlords deadline

    Returns of rent paid by agents to non-residential landlords in 2007/08, and of tax deducted by tenants from rents paid to non-resident landlords, should be filed with HMRC.

  • PAYE settlement deadline

    Last day to reach PAYE settlement agreement for 2007/08.

01 Jul 2008

  • Corporation tax payment

    Due date for payment of Corporation Tax for period ended 30 September 2007, for those companies not liable to pay their liability by installments.

30 Jun 2008

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2007

  • CT61 date

    End of CT 61 quarterly period

  • Corporation tax CT600 filing deadline

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

  • VAT Return Due

    Due date for May VAT returns

  • VAT Reclaim Deadline for 2008

    Last day for UK businesses to reclaim EC VAT chargeable in 2007

  • VAT Reclaim Deadline for 2008

    Last day for EC businesses to claim UK VAT chargeable in 2007.

  • VAT Partial Exemption

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

22 Jun 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.

19 Jun 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.

07 Jun 2008

  • VAT Return Due

    Due date for Apr VAT returns (electronic payments)

01 Jun 2008

  • Corporation tax payment

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

31 May 2008

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 July 2007

  • Corporation tax CT600 filing deadline

    Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2007 to be submitted to HMRC

  • P60 issuing deadine

    Deadline for issuing P60s to employees for 2007/08

  • VAT Return Due

    Due date for April VAT returns

  • VAT Partial Exemption

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