View the latest Key Dates for this tax term

Every Month

1st

Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 May 2009 for year ending 31 July 2008

14th

Quarterly instalment of corporation tax due for large companies (depending on accounting year end).

19th

Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.

22nd

PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.

30th/31st

31Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.

If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day

November 2009

30th

File accounts at Companies House for private companies with year ended 31 January 2009 and public companies with year ended 31 May 2009.

Last date to notify HMRC of an intention to make a disclosure under the New Disclosure Opportunity (NDO).

December 2009

28th

File accounts at Companies House for private companies with year ended 28 February 2009.

29th

Last day to submit 2008/09 tax return online to have unpaid tax of up to £2,000 collected through the 2010/11 PAYE code.

File accounts at Companies House for public companies with year ended 30 June 2009.

January 2010

1st

VAT standard rate returns to 17.5%. Major VAT changes for cross-border transactions.
Stamp duty land tax residential property threshold returns to £125,000.

14th

Due date for CT61 return and payment for quarter to 31 December 2009.

31th

Submit 2008/09 self assessment return electronically (up to £100 penalty if late). Pay balance of 2008/09 income tax and CGT plus first payment on account for 2009/10.

File accounts at Companies House for private companies with year ended 31 March 2009 and year ended 30 April 2009 (shorter filing period for accounts starting after 5 April 2008) and for public companies with year ended 31 July 2009.

Last day to disclose and pay under the NDO if filing on paper.