Expired deadlines

30 Apr 2009

  • Partial Exemption VAT Date

    Normal annual adjustment for VAT partial exemption calculations (monthly returns)

  • Intrastat

    Due date for payment of supplementary declarations for Mar 2008

  • Backdated Partial Exemption VAT Date

    Deadline for VAT partial exemption special method approval if backdating required to 1 May 2008 (April VAT year ends)

27 Apr 2009

  • 2009 Budget announcement

    For accounting periods starting on or after 27 April 2009 bingo duty increases to 22%

  • 2009 Budget announcement

    Participation fees for bingo and player-to-player gaming in casinos no longer subject to VAT

23 Apr 2009

  • 2009 Budget announcement

    Alcohol duty rates increase as announced in the 2009 Budget

  • PAYE/NIC payment

    Interest will begin to accrue on unpaid PAYE/NI for 2008/09 if filing electronically

22 Apr 2009

  • 2009 Budget announcement

    Amusement machine licence duty increases from 4pm

  • 2009 Budget announcement

    Tobacco duty rates increase as announced in the 2009 Budget

  • 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.

  • PAYE/NIC payment

    Quarter 4 PAYE/NIC payment due where paid electronically.

19 Apr 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.

  • PAYE/NIC payment

    Quarter 4 PAYE/NIC payment due where paid by cheque.

18 Apr 2009

  • PAYE date

    PAYE Date Interest will begin to accrue on unpaid PAYE/NI for 2008/09 if not filing electronically

14 Apr 2009

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2009

07 Apr 2009

  • VAT Return Date

    Due date for Feb VAT returns (electronic payments)

06 Apr 2009

  • Capital allowances

    Temporary first year allowance of 40% for expenditure on general plant and machinery for unincorporated companies. New rules apply for taxing cars for incorporated businesses

  • Increase in IHT threshold

    Inheritance tax increases to £325,000, married couples and civil partners have an effective allowance of £650,000

  • Increase in CGT threshold

    Capital gains tax exemption increases to £10,100. The exemption for most trusts increases to £5,050.