| September 2009 |
| 19 |
PAYE and NIC due for the month ended 5th September 2009. |
| 30 |
Filing date for 2009 self-assessment tax returns where the Inland Revenue are to calculate the liability, or where there is an underpayment of less than £2,000 to be collected via the PAYE tax code. |
| October 2009 |
| 5 |
Deadline for notifying the Inland Revenue of chargeability to income or capital gains tax for the year ended 5th April 2009. |
| 14 |
Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2009. |
| 19 |
PAYE and NIC due for the month ended 5th October 2009. Quarterly PAYE and NIC due for the quarter ended 5th October 2009 for qualifying small employers. Due date for payment of tax and class 1B NIC arising under a PAYE Settlement Agreement for the year ended 5th April 2009. |
| November 2009 |
| 2 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2009 to car or fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th November 2009. |
| December 2009 |
| 19 |
PAYE and NIC due for the month ended 5th December 2009. |
| January 2010 |
| 14 |
Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st December 2009. |
| 19 |
PAYE and NIC due for the month ended 5th January 2010. Quarterly PAYE and NIC due for the quarter ended 5th January 2010 for qualifying small employers. |
| 31 |
Final submission date for 2009 self-assessment tax returns (where these were issued by 31st October 2009 and are delivered electronically). Balancing payment due for 2008/2009 personal tax. First payment on account due in respect of 2009/2010 personal tax. |
| February 2010 |
| 1 |
Penalty charged where 2009 self-assessment tax return was not filed on time. |
| 2 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2010 to car or fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th February 2010. |
| 28 |
5% surcharge applied where 2008/2009 tax has not been settled in full by this date. |
Other key deadlines:
VAT
Company accounts
|
