Every Month

1st
Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1/03/10 for year ending 31/05/09.

14th
Quarterly instalment of corporation tax due for large companies (depending on accounting year end).

19th
Pay PAYE/NIC and CIS deductions for period ended 5th of the month if not paying electronically. Submit CIS contractors' monthly return.

22nd
PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.

30th/31st
Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.

If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.

February 2010
2nd
Submit forms p46 (car) for quarter to 5/01/10.

28th
Last day to pay 2008/09 tax to avoid automatic 5% surcharge (unless late payment agreed with HMRC).

File accounts at Companies House for private companies with year ended 31/05/09 and public companies with year ended 31/08/09.

March 2010
12th
Last day to disclose and pay online under the NDO.

31st
File accounts at Companies House for private companies with year ended 30/06/09 and public companies with year ended 30/09/09.

Last-minute planning for 2009/10. Last few days to use any CGT and inheritance tax annual allowances and exemptions.

April 2010
1st
VAT returns must be files online for business with turnover of £100,000 or more and all newly registered businesses.

5th
Last day of tax year. Deadline for paying into an ISA for 2009/10.  Last day to make gifts to use up annual IHT exemption for 2008/09 and for disposals using 2009/10 annual CGT exemption.  Furnished holiday lettings rules end.

6th
Start of 50% income tax rate on income over £150,000 (42.5% for dividends) and of withdrawl of personal allowance for income over £100,000.

Increase in ISA limit to £10,200 (£5,100 cash ISA) for all investors.

14th
Due date for CT61 return and payment for quarter to 31/03/10.

20th
Interest accrues on employers' unpaid PAYE and NIC for 2009/10 (23rd if paying electronically).

30th
IHT due on lifetime transfers between 6/04/09 and 30/09/09.

File accounts at Companies House for private companies with year ended 31/07/09 and public companies with year ended 31/10/09.