Expired deadlines

19 Jan 2010

  • CIS return date

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

18 Jan 2010

  • PAYE/NIC payment

    Quarter 3 PAYE/NIC payment due where paid by cheque.

  • 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.

13 Jan 2010

  • CT61 payment

    Due date for income tax for the CT61 quarter to 31 December 2009.

06 Jan 2010

  • VAT Return Date

    Due date for November VAT returns (electronic payments)

01 Jan 2010

  • Low value solid fuel

    Supplies of low value solid fuel valued at no more than £15 per tonne become subject to climate change levy

  • VAT: Cross border supplies

    Cross-border VAT rules change to counter fraud (time of supply rules). Further changes are also to be introduced on 1 January 2011 and 1 January 2013. New electronic VAT refund procedures introduced across the EU

  • Change in SDLT thresholds

    Stamp duty land tax threshold reverts to £125,000; £150,000 for sales of residential property in disadvantaged areas

  • Change in SDLT thresholds

    Stamp duty land tax thresholds charged on residential land transactions reverts to £125,000 and £150,000 in disadvantage areas.

  • Change in VAT rate

    Standard rate of VAT increases from 15% to 17.5%

  • Advisory fuel rates

    New advisory fuel rates come into force.

31 Dec 2009

  • Corporation tax returns

    The corporation tax return (CTSA) for accounting periods ened 31 December 2008 should be filed.

  • Intrastat

    Due date for payment of supplementary declarations for Nov 2008. Last day standard VAT rate is 15% - Changes at midnight to 17.5%.

  • VAT Return Date

    Due date for Nov VAT returns

  • Non EC VAT Date

    Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2009

  • Distance Supplies VAT Date

    End of relevant year for taxable distance supplies to UK for VAT registration purposes

  • Corporation tax return date

    Filing deadline for Corporation Tax Return Form CT600 for period ended 31 December 2008

  • CT61 date

    End of CT61 quarterly period

  • Cross Border VAT Date

    End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes

30 Dec 2009

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 28 February 2009 and for public companies with a year ended 31 May 2009