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2010/11 Tax Calendar
| April
2010 |
| 5 |
Last
day of 2009/10 tax year.
Deadline for 2009/10 ISAs.
Last day to make disposals using the 2009/10 CGT exemption.
Last date for contracting back into the State Second Pension for 2009/10. |
| 14 |
Due
date for income tax for the CT61 period to 31 March
2010. |
| 19/22 |
Quarter
4 2009/10 PAYE remittance due. |
| 20 |
Interest
will begin to accrue on unpaid PAYE/NI for 2009/10. |
| 30 |
Normal
annual adjustment for VAT partial exemption calculations
(monthly returns). |
TOP
| May
2010 |
| 3 |
Quarterly
submission date of P46 (Car) for quarter to 5 April. |
| 19 |
Last
day for filing forms P14, P35, P38, and P38A - 2009/10
PAYE returns - without incurring penalties. |
| 31 |
Last
day to issue 2009/10 P60s to employees. |
TOP
| June
2010 |
| 30 |
End of CT61 quarterly period.
Last day for UK businesses to reclaim EC VAT chargeable in 2009.
Annual adjustment for VAT partial exemption calculations (March VAT
year end). |
TOP
| July
2010 |
| 6 |
Deadline for submission
of Form 42 (transactions in shares and securities).
Deadline for submission of EMI40 (EMI Annual Return)
File Taxed Award Scheme Returns, file P11Ds, P11D(b)s and P9Ds. Issue
copies of P11Ds or P9Ds to employees. |
| 14 |
Due date for income tax
for the CT61 period to 30 June 2010. |
| 19/22 |
Quarter 1 2010/11 PAYE remittance
due.
Final date for payment of 2009/10 Class 1A NICs. |
| 31 |
Second self assessment payment
on account for 2009/10.
Annual adjustment for VAT partial exemption calculations (April VAT
year end).
Liability to 2nd £100 penalty arises for 2009 Tax Return still not
filed.
5% surcharge on any tax unpaid for 2008/09.
Deadline for tax credit Annual Declaration (if estimated, final figures
required by 31 January 2011). |
TOP
| August
2010 |
| 2 |
Quarterly submission date
of P46 (Car) for quarter to 5 July. |
| 31 |
Annual adjustment for VAT
partial exemption calculations (May VAT year end). |
TOP
| September
2010 |
| 30 |
End of CT61 quarterly period. |
TOP
| October
2010 |
| 1 |
Due date for payment of
Corporation Tax for period ended 31 December 2009. |
| 5 |
Individuals/trustees must
notify HMRC of new sources of income/chargeability in
2009/10 if a Tax Return has not been received. |
| 14 |
Due date for income tax
for the CT61 quarter to 30 September 2010. |
| 19/22 |
Quarter 2 2010/11 PAYE remittance
due. |
| 31 |
Last day to file 2010 paper
Tax Return. |
TOP
| November
2010 |
| 1 |
Please ensure you are retaining
your documents for the 2011 Tax Return. |
| 2 |
Quarterly submission date
of P46 (Car) for quarter to 5 October. |
TOP
| December
2010 |
| 30 |
Last day to file your 2010
Tax Return electronically if you wish to have a 2009/10
balancing payment of less than £2,000 collected through
your 2011/12 PAYE code. |
| 31 |
Last day for non-EC traders
to reclaim recoverable UK VAT suffered in the year to
30 June 2010.
End of relevant year for taxable distance supplies to UK for VAT registration
purposes.
End of relevant year for cross-border acquisitions of taxable goods
in the UK for VAT registration purposes.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended
31 December 2009. |
TOP
| January
2011 |
| 1 |
Due date for payment of
Corporation Tax for period ended 31 March 2010. |
| 4 |
Standard rate VAT increases
to 20%. |
| 14 |
Due date for income tax
for the CT61 quarter to 31 December 2010. |
| 19/22 |
Quarter 3 2010/11 PAYE remittance
due. |
| 31 |
First self assessment payment
on account for 2010/11.
Capital gains tax payment for 2009/10.
Balancing payment - 2009/10 income tax/Class 4 NICs.
Last day to renew 2010/11 tax credits.
Deadline for amending 2008/09 Tax Return.
Last day to file the 2010 Tax Return online. |
TOP
| February
2011 |
| 1 |
£100 penalty
if 2010 Tax Return not yet filed. Additional penalties
may apply for further delay. Interest starts to accrue
on 2009/10 tax not yet paid. |
| 2 |
Quarterly submission date
of P46 (Car) for quarter to 5 January. |
| 14 |
Last date (for practical
purposes) to request NIC deferment for 2010/11. |
| 28 |
Last day to pay any balance
of 2009/10 tax and Class 4 NICs to avoid an automatic
5% surcharge. |
TOP
| March
2011 |
| 31 |
End of Corporation Tax financial
year.
End of CT61 quarterly period.
Filing date for Corporation Tax Return Form CT600 for period ended
31 March 2010. |
TOP
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