May 2007 |
Tuesday 1 |
New
system for VAT fuel scale charges, based on CO2 emissions,
is introduced. |
Thursday 3 |
Deadline
for submitting P46(car) for employees whose car/fuel benefits
changed during the quarter to 5 April 2007. |
Saturday 19 |
Deadline
for employers' year end PAYE returns (P35, etc) to be
submitted for 2006/07. Penalties for employers failing
to submit year end PAYE returns for 2006/07 (£100
for each 50 employees concerned), although HMRC allow a
one week period of grace. |
Saturday 19 |
CIS
end of year forms to be submitted for 2006/07. All contractors
must make their first monthly return under the new CIS. |
Saturday 19 |
PAYE/NIC
due for month 05 May 2007. |
Thursday 31 |
Deadline
for copies of forms P60 for 2006/07 to be issued to employees. |
June 2007 |
Tuesday 19 |
PAYE/NIC
due for month to 5 June 2007. |
July 2007 |
Friday 6 |
Deadline
for forms P11D and P9D for 2006/07 to be submitted to HMRC
and copies to be issued to employees concerned. |
Friday 6 |
Deadline
for employers to report share incentives (Form 42) for
2006/07. |
Thursday 19 |
Class
1A NIC due for 2006/07. |
Thursday 19 |
PAYE/NIC
due for month to 5 July 2007. |
Thursday 19 |
PAYE
and CIS quarterly payment date for small employers and
contractors. |
Tuesday 31 |
Second
payment on account of income tax for 2006/07 due. |
Tuesday 31 |
Second
5% surcharge on any 2005/06 outstanding income tax due
on 31 January 2007 still remaining unpaid. Second £100
penalty if 2005/06 income tax return due on 31 January
2007 still outstanding. |
August 2007 |
Thursday 2 |
Deadline
for submitting P46(car) for employees whose car/fuel benefits
changed during the quarter to 5 July 2007. |
Sunday 19 |
PAYE/NIC
due for month to 5 August 2007. |
September 2007 |
Wednesday 19 |
PAYE/NIC
due for month to 5 September 2007. |
Sunday 30 |
Deadline
for submitting 2006/07 income tax self assessment return
if you require HMRC to compute your tax liability and/or
if tax underpaid is to be collected by adjustment to
your 2008/09 PAYE code (for underpayments up to £2,000
only). |
October 2007 |
Friday 5 |
Deadline
for notifying HMRC of new sources of taxable income or
gains for 2006/07 if no tax return has been issued. |
Friday 19 |
Tax
and NI under a 2006/07 PAYE Settlement Agreement due. |
Friday 19 |
PAYE/NIC
due for month to 5 October 2007. |
Friday 19 |
PAYE
and CIS quarterly payment date for small employers and
contractors. |
November 2007 |
Friday 2 |
Deadline
for submitting P46(car) for employees whose car/fuel benefits
changed during the quarter to 5 October 2007. |
Monday 19 |
PAYE/NIC
due for month to 5 November 2007. |
December 2007 |
Wednesday 19 |
PAYE/NIC
due for month to 5 December 2007. |
Sunday 30 |
Online
filing deadline for submitting 2006/07 income tax self
assessment return if you require HMRC to compute your
tax liability and/or if tax underpaid is to be collected
by adjustment to your 2008/09 PAYE code (for underpayments
up to £2,000 only). |
January 2008 |
Saturday 19 |
PAYE/NIC
due for the month to 5 January 2008. |
Saturday 19 |
PAYE
and CIS quarterly payment date for small employers and
contractors. |
Thursday 31 |
Deadline
for submitting your 2006/07 income tax self assessment
return (up to £100 penalty if your return is late).
Balance of your 2006/07 income tax due, plus first payment
on account for 2007/08 (interest will run on any payments
due and not paid). |
February 2008 |
Saturday 2 |
Deadline
for submitting P46(car) for employees whose car/fuel benefits
changed during the quarter to 5 January 2008. |
Tuesday 19 |
PAYE/NIC
due for month to 5 February 2008. |
Thursday 28 |
5%
penalty surcharge on any 2006/07 outstanding tax due on
31st January 2008 still remaining unpaid. |
March 2008 |
Wednesday 19 |
PAYE/NIC
due for the month to 5 March 2008. |
Monday 31 |
Last
minute planning for tax year 2007/08. Make sure you use
any capital gains tax and inheritance tax annual exemptions. |
