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April 2006
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5
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Last day of the 2005/06 tax year.
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14
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Return and Payment of CT61 tax due for quarter to 31 March 2006
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19
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PAYE/NIC due for month to 5/4/2006 or quarter 4 of 2005/06 for small employers
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20
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Interest begins to accrue on any unpaid PAYE/NIC for 2005/06
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May 2006
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2
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Last day for car change notifications in the quarter to 5 April - Use P46 Car
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19
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Deadline for Employers' end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online. Penalties for non submission and incentives for filing online.
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19
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PAYE/NIC due for month to 5/5/2006
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31
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Deadline for copies of P60 to be issued to employees
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June 2006
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19
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PAYE/NIC due for month to 5/6/2006
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30
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Deadline for UK businesses to reclaim EC VAT chargeable in 2005
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July 2006
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6
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Deadline for forms P11Db, P11D and P9D to be submitted and copies of P11D AND P9D to be issued to employees concerned
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6
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Deadline for employers to report share incentives - form 42
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14
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Return and Payment of CT61 tax due for quarter to 30 June 2006
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19
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PAYE/NIC due for month to 5/7/2006 or quarter 1 of 2006/07 for small employers
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19
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Class 1A NIC due in respect of the tax year 2005/06
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31
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Second self assessment payment on account due for 2005/06.
Second 5% penalty surcharge on any 2004/05 outstanding tax due on 31 January 2006 still unpaid.
Second £100 penalty if 2004/05 tax return due for filing on 31 January 2006 is still outstanding.
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August 2006
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2
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Last day for car change notifications in the quarter to 5 April - Use P46 Car
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19
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PAYE/NIC due for month to 5/8/2006
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September 2006
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19
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PAYE/NIC due for month to 5/9/2006
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30
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Deadline for 2005/06 self assessment returns to be filed for the Revenue to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2007/08 PAYE code (for underpayments of up to £2000 only)
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October 2006
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1
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Due date for payment of Corporation Tax for the year ended 31 December 2005
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5
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Individuals and trustees must notify HMRC of new sources of income and chargeability in 2005/06 if a Tax Return has not been received.
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14
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Return and payment of CT61 tax due for quarter to 30 September 2006
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19
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PAYE/NIC due for month to 5/10/2006 or quarter 2 of 2006/07 for small employers
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November 2006
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2
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Last day for car change notifications in the quarter to 5 April - Use P46 Car
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19
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PAYE/NIC due for month to 5/11/2006
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December 2006
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19
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PAYE/NIC due for month to 5/12/2006
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31
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VAT reclaim deadline for submission of all claims for non EU traders wanting to reclaim VAT in the UK
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January 2007
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1
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Due date for payment of Corporation Tax for the year ended 31 March 2006
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14
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Return and payment of CT61 tax due for quarter to 31 December 2006
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19
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PAYE/NIC due for month to 5/1/2007 or quarter 3 of 2006/07 for small employers
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31
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Deadline for filing 2006 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing.
Balancing self assessment payment due for 2005/06.
Capital gain tax payment due for 2005/06.
First self assessment payment on account due for 2006/07.
Interest accrues on all late payments.
Last chance for HMRC to inform you if it intends to start an enquiry into your 2003/04 Tax Return.
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February 2007
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2
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Last day for car change notifications in the quarter to 5 April - Use P46 Car
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19
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PAYE/NIC due for month to 5/2/2007
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28
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Talk to us about year end and pre- budget planning
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28
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First 5% penalty surcharge on any 2005/06 outstanding tax due on 31 January 2006 still unpaid
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March 2007
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14
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Budget Day - Provisional and to be confirmed
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16
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Talk to us about how the budget affects you and what plans you can put into action to minimize future tax liabilities
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19
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PAYE/NIC due for month to 5/3/2007
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31
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Last minute tax planning for the 2006/07 tax year. Ensure you use up all exemptions to which you are entitled.
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April 2007
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5
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End of 2006/07 tax year
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14
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Return and payment of CT61 tax due for quarter to 31 March 2007
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19
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PAYE/NIC due for month to 5/4/2007 or quarter 4 of 2006/07 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2006/07.
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