Expired deadlines

31 Jan 2010

  • Returns window close date

    Enquiry and amendment window closed for 2008 returns

  • Intrastat

    Due date for payment of supplementary declarations for December 2009

30 Jan 2010

  • CGT date

    Capital gains tax payment for 2008/09

  • Income tax / NIC date

    Balancing payment - 2008/09 income tax/class 4 NICs

  • VAT Return Date

    Due date for December VAT returns

  • Company accounts filing deadline

    Company Accounts Filing Date

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 April 2009 and for public companies with a year ended 31 July 2009

22 Jan 2010

  • 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.

21 Jan 2010

  • PAYE/NIC payment

    Quarter 3 PAYE/NIC payment due where paid electronically.

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.