Expired deadlines

06 Apr 2009

  • 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.

  • Start tax year

    First day of 2009/10 tax year

05 Apr 2009

  • ISA date

    Last day to use the 2008/09 ISA investment limit of £7,200

  • Taper relief date

    Taper relief for business and non business assets is withdrawn as also is indexation allowance

  • Inheritance tax date

    Last day to utilise 2008/09 inheritance tax exemptions

  • End tax year date

    Last day of 2008/09 tax year

  • CGT date

    Last day to use the 2008/09 capital gains tax exemption of £9,600

01 Apr 2009

  • Capital allowances

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

  • Corporation tax

    Due date for payment of Corporation Tax for year ended 30 June 2008, for those companies not liable to pay their liability by instalments.

31 Mar 2009

  • Corporation tax returns

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

  • Corporation tax return date

    Filing deadline for Corporation Tax Return Form CT600 for period ended 31 March 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 May 2008 and for public companies with a year ended 31 August 2008.

  • CT61 date

    End of CT61 quarterly period

  • Corporation tax date

    End of Corporation Tax financial year

  • VAT Return Date

    Due date for February VAT returns.

  • VAT Date

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

  • Intrastat

    Due date for payment of supplementary declarations for Feb 2008

21 Mar 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 Mar 2009

  • CIS return date

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