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Key dates and deadlines

Filing and payment dates:

This is a summary of the key dates. Please also visit our complete Tax Calendar

Income tax (including Class 4 National Insurance)
31 July 2009	2008/09 second payment on account Further automatic 5% surcharge on any 2007/08 tax outstanding
31 October 2009	Last filing date for paper 2009 return
31 January 2010	2008/09 balancing payment, and 2009/10 first payment on account Last filing date for online 2009 return
28 February 2010	Automatic 5% surcharge on any 2008/09 tax outstanding
31 July 2010	2009/10 second payment on account Further automatic 5% surcharge on any 2008/09 tax outstanding
31 January 2011	2009/10 balancing payment, and 2010/11 first payment on account
28 February 2011	Automatic 5% surcharge on any 2009/10 tax outstanding
31 July 2011	Further automatic 5% surcharge on any 2009/10 tax outstanding
Capital Gains Tax
31 January 2010	2008/09 Capital Gains Tax
31 January 2011	2009/10 Capital Gains Tax
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.
Corporation Tax
Small companies	9 months and one day after the end of the accounting period
Large companies	Four quarterly installments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2008/09 PAYE returns
19 May 2009	P14, P35, P38, and P38A
31 May 2009	Issue P60s to employees
6 July 2009	P9D, P11D and P11D(b) - also issue copies to employees
2008/09 Class 1A National Insurance on relevant benefits
19 July 2009	Payment due
2009 Tax Return
31 October 2009	Last paper filing date
31 January 2010	Last online filing date

Key dates and deadlines

Filing and payment dates:

Main taxes

Vehicles

Savings

Other taxes

Giving, credits and benefits