Key dates and deadlines
Filing and payment dates:
This is a summary of the key dates. Please also visit our complete Tax Calendar
| Income tax (including Class 4 National Insurance) |
| 31 July 2009 |
2008/09 second payment on account
Further automatic 5% surcharge on any 2007/08 tax outstanding |
| 31 October 2009 |
Last filing date for paper 2009 return |
| 31 January 2010 |
2008/09 balancing payment, and
2009/10 first payment on account
Last filing date for online 2009 return |
| 28 February 2010 |
Automatic 5% surcharge on any 2008/09 tax outstanding |
| 31 July 2010 |
2009/10 second payment on account
Further automatic 5% surcharge on any 2008/09 tax outstanding |
| 31 January 2011 |
2009/10 balancing payment, and
2010/11 first payment on account |
| 28 February 2011 |
Automatic 5% surcharge on any 2009/10 tax outstanding |
| 31 July 2011 |
Further automatic 5% surcharge on any 2009/10 tax outstanding |
| Capital Gains Tax |
| 31 January 2010 |
2008/09 Capital Gains Tax |
| 31 January 2011 |
2009/10 Capital Gains Tax |
| Inheritance Tax |
| 6 months after the end of the month of death or chargeable transfer. |
| For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year. |
| Corporation Tax |
| Small companies |
9 months and one day after the end of the accounting period |
| Large companies |
Four quarterly installments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period |
| Latest filing/issuing deadlines - 2008/09 PAYE returns |
| 19 May 2009 |
P14, P35, P38, and P38A |
| 31 May 2009 |
Issue P60s to employees |
| 6 July 2009 |
P9D, P11D and P11D(b) - also issue copies to employees |
| 2008/09 Class 1A National Insurance on relevant benefits |
| 19 July 2009 |
Payment due |
| 2009 Tax Return |
| 31 October 2009 |
Last paper filing date |
| 31 January 2010 |
Last online filing date |
