Expired deadlines

05 Jul 2009

  • 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.

19 Jun 2009

  • CIS return date

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

  • PAYE/NIC/student loan payment

    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 2009

  • VAT Return Date

    Due date for Apr VAT returns (electronic payments)

01 Jun 2009

  • Corporation tax payment

    Due date for payment of Corporation Tax for year ended 31 August 2008, for those companies not liable to pay their liability by instalments.