 Every Month
1st
Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 July 2010 for year ending 30 September 2009.
14th
Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
19th
Pay PAYE/NIC and CIS deductions for period ending 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.
File accounts with Companies House for private companies with year ending nine months earlier and for public companies with year ending six months earlier.
If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.
May 2010
19th
File 2009/10 end of year PAYE forms. All employers must file online. Penalties may be charged if forms are late and are automatic from 26 May 2010.
31st
Last day to issue 2009/10 P60s to employees (Bank Holiday Monday).
June 2010
30th
Deadline for medical professionals to make a disclosure under HMRC’s Tax Health Plan and pay all liabilities.
July 2010
5th
Final date to agree 2009/10 PAYE Settlement Agreements (PSA).
6th
Last date for returns of expenses and benefits (forms P11D, P9D and P11(b)) for 2009/10 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D. Last date to submit annual returns for employee share schemes and employment- related securities for 2009/10 (forms 34, 35, 39, 40 and 42).
14th
Due date for CT61 return and CT payment for quarter to 30 June 2010.
19th
Class 1A NICs for 2009/10 due (22 if paid electronically).
31st
Confirm tax credit claims for 2009/10.
Due date for second payment on account of 2009/10 income tax and Class 4 NIC.
Last day to pay 2008/09 tax to avoid second automatic 5% surcharge (unless late payment agreed with HMRC).
Last day to file 2008/09 tax return to avoid second automatic penalty up to £100.
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