Duddon & Co Accountants

 

Key Dates and Deadlines

Income Tax (including Class 4 National Insurance)
31 July 2007 2006/07 second payment on account
Further automatic 5% surcharge on any 2005/06 tax outstanding
31 October 2007 Last paper filing date for 2007 return
31 January 2008 2006/07 balancing payment, and
2007/08 first payment on account
Last filing date for online 2007 return
28 February 2008 Automatic 5% surcharge on any 2006/07 tax outstanding
31 July 2008 2007/08 second payment on account
Further automatic 5% surcharge on any 2006/07 tax outstanding
31 January 2009 2007/08 balancing payment, and
2008/09 first payment on account
28 February 2009 Automatic 5% surcharge on any 2007/08 tax outstanding
31 July 2009 Further automatic 5% surcharge on any 2007/08 tax outstanding
Capital Gains Tax
31 January 2008 2006/07 Capital Gains Tax
31 January 2009 2007/08 Capital Gains Tax
Corporation Tax
9 months and one day after the end of the accounting period
Inheritance Tax
6 months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Latest Filing/Issuing Deadlines - 2006/07 PAYE Returns
19 May 2007 P14, P35, P38, and P38A and CIS36
31 May 2007 Issue P60s to employees
6 July 2007 P9D, P11D and P11D(b) - also issue copies to employees
2006/07 Class 1A National Insurance on Relevant Benefits
19 July 2007 Payment due
2008 Tax Return
31 October 2008 Last paper filing date
31 January 2009 Last online filing date

 

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Tel 01229 833388