Tax calendar

May 2009
19	Employer year end returns to HM Revenue & Customs (P35)
31	P60's to be issued to employees
July 2009
06	Share and securities forms to HM Revenue & Customs (HMRC) including Form 42, EMI return and Share Incentive Plan return
06	P11Ds / P11D(b) to HMRC
19	Class 1A NIC for 2008/09 due for payment
31	Self-assessment 2nd payment on account due for 2008/09, based on 50% of liability of 2007/08
September 2009
30	2008/09 personal self-assessment paper returns filed with HMRC for the calculation of tax due.
October 2009
05	Individuals and trusts to notify HMRC of chargeability to income tax or capital gains tax for 2008/09
19	Tax and class 1B NIC for 2008/09 PAYE settlement arrangements (PSAs)
31	Deadline for filing of 2008/09 paper personal tax returns
Key Dates for Corporation Tax
In Period
6 months and 14 days	1st quarterly instalment due for large companies
9 months and 14 days	2nd quarterly instalment due for large companies
Post Period
14 days after period end	3rd quarterly instalment due for large companies
3 months and 14 days	4th quarterly instalment due for large companies
9 months and 1 day	Balance of corporation tax due
12 months	Corporation tax return to be filed