Interest will begin to accrue on
unpaid PAYE/NI for 2006/07
30th
Normal annual adjustment for VAT
partial exemption calculations (monthly returns)
3rd
Last day for notifying car changes
in quarter to 5 April - P46 (Car)
19th
Last day for filing forms P14,
P35, P38, and P38A - 2006/07 PAYE returns, without incurring
penalties. Also last day for filing contractors' returns,
including CIS36.
31st
Last day to issue 2006/07 P60s
to employees
6th
Last day to file Taxed
Award Scheme Returns, file P11Ds, P11Dbs and P9Ds. Issue
copies of P11Ds or P9Ds to employees. Deadline for relevant
third parties to give non-employees information on benefits/expenses
they have provided to them in 2006/07
31st
Second self assessment payment
on account for 2006/07
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2006 Tax Return still not filed
5% surcharge on any tax unpaid for 2005/06
2nd
Last day for notifying car changes
in quarter to 5 July - P46 (Car)
5th
Individuals/trustees
must notify the Revenue of new sources of income/chargeability
in 2006/07 if a Tax Return has not been received
2nd
Last day for notifying car changes in quarter to 5 October - P46 (Car)
31st
First self assessment
payment on account for 2006/07
Capital gains tax payment for 2006/07
Balancing payment - 2006/07 income tax/class 4 NICs
Last day to file the 2007 Tax Return
1st
£100 penalty if 2007 Tax
Return not yet filed. Additional penalties may apply for
further delay. Interest starts to accrue on 2006/07 tax
not yet paid
2nd
Last day for notifying car changes
in quarter to 5 January - P46 (Car)
28th
Last day to pay any balance of
2006/07 tax to avoid an automatic 5% surcharge
31st
End of Corporation Tax financial
year
* - With effect from 6
April 2004, all employers with more than 250 employees
must make their payments of PAYE Tax and NICs electronically,
by either BACS or CHAPS. Payments due by the
19 th.
