| January 2008 |
| 19 |
PAYE and NIC due for the month ended 5th Jan 2008. Quarterly PAYE and NIC due for the quarter ended 5th January 2008 for qualifying small employees. |
| 31 |
Final submission date for 2007 self-assessment tax returns (where these were issued by 31st October 2007). Balancing payment due for 2006/2007 personal tax. First payment on account due in respect of 2007/2008 personal tax. |
| February 2008 |
| 1 |
Penalty charged where 2007 self-assessment tax return was not filed on time. |
| 2 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th January 2008 to car or fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th February 2008. |
| 28 |
5% surcharge applied where 2006/2007 tax has not been settled in full by this date. |
| March 2008 |
| 19 |
PAYE and NIC due for the month ended 5th March 2008. |
| April 2008 |
| 6 |
Start of 2008/2009 tax year. |
| 14 |
Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 31st March 2008. |
| 19 |
PAYE and NIC due for the month ended 5th April 2008, including any due on deemed salaries under the IR35 rules. Quarterly PAYE and NIC due for the quarter ended 5th April 2008 for qualifying small employers. |
| May 2008 |
| 3 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th April 2008 to car and fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th May 2008. Final submission date for employers' year end returns (forms P35 and P14) for the year ended 5th April 2008. Final submission date for contractors' year end returns (form CIS 36) for the year ended 5th April 2008. |
| 31 |
Employers to provide employees with forms P60 (year end summaries) for the year ended 5th April 2008. |
| June 2008 |
| 19 |
PAYE and NIC due for the month ended 5th June 2008. |
| July 2008 |
| 5 |
Final date for agreement of 2007/2008 PAYE Settlement Agreements. |
| 6 |
Final submission date for returns of expenses and benefits (forms P11D and P9D) for the year ended 5th April 2008. Relevant employees to be provided with copies of forms P11D and P9D.
Submission date for annual share scheme returns (form 42) for the year ended 5th April 2008. |
| 14 |
Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th June 2008. |
| 19 |
PAYE and NIC due for the month ended 5th July 2008 Quarterly PAYE and NIC due for the quarter ended 5th July 2008 for qualifying small employers. Due date for payment of Class 1A NIC arising on relevant benefits in kind for the year ended 5th April 2008. |
| 31 |
Second payment on account due in respect of 2007/2008 personal tax. Second penalty of £100 applied where 2006 self-assessment tax return has not yet been submitted. Second 5% surcharge applied where 2006/2007 tax has not been settled in full by this date |
| August 2008 |
| 2 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th July 2008 to car or fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th August 2008. |
| September 2008 |
| 19 |
PAYE and NIC due for the month ended 5th September 2008. |
| 30 |
Filing date for 2008 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 2008 |
| 5 |
Deadline for notifying the Inland Revenue of chargeability to income or capital gains tax for the year ended 5th April 2008. |
| 14 |
Deadline for submission of forms CT61 and payment of any associated income tax for the quarter ended 30th September 2008. |
| 19 |
PAYE and NIC due for the month ended 5th October 2008. Quarterly PAYE and NIC due for the quarter ended 5th October 2008 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 2008. |
| November 2008 |
| 2 |
Submission date for forms P46 (Car) for changes during the quarter ended 5th October 2008 to car or fuel benefits provided to employees. |
| 19 |
PAYE and NIC due for the month ended 5th November 2008. |
| December 2008 |
| 19 |
PAYE and NIC due for the month ended 5th December 2008. |
