Expired deadlines

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.

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    Taper relief for business and non business assets is withdrawn as also is indexation allowance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