Company Tax
Personal Tax
1 February 2009
New late filing penalties introduced by Companies House.
1 April 2009
Corporation tax rate for small companies remains at 21%, increase to 22% originally planned to take effect from 1 April 2009 is deferred until 1 April 2010.
6 April 2009
HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2009.
31 July 2009
Second payment on account due for 2008/09 (based on 50% of 2007/08 liability unless 2008/09 Return already submitted and the liability turns out to be lower for later year in which case it will be the lower balance due)
Further 5% surcharge added to any tax still unpaid for 2007/08 tax year.
1 October 2009
Corporation tax due for small companies with accounting periods ended 31 December 2008.
Final implementation date for company law changes under CA2006.
5 October 2009
Last date to inform HMRC of new sources of personal income for 2008/09 year.
31 October 2009
File accounts at Companies House for private limited companies with a 31 December 2008 year end.
31 October 2009
Final date for submission of a Return on paper, for HMRC to calculate the tax position and to apply for tax to be coded against income in following year (where less than £2000)
1 November 2009
Paper Returns submitted after this date will attract a £100 penalty
30 December 2009
Final date for submission of an Online Return where any tax under £2000 can be collected via a notice of coding against income in the following year
1 January 2010
Corporation tax due for small and medium-sized companies with accounting periods ended 31 March 2009.
31 January 2010
Final date for submission of an Online Return
Final date for paper Returns for taxpayers who are unable to submit online due to HMRC unable to accept online Returns (Members of Parliament etc)
Due date for payment of Final payment for 2008/09 liability
Due date for payment of 1st payment on account for 2009/10 (where more than £1000 payable and greater than 20% of total tax liability for 2008/09)
1 February 2010
Interest starts to run on unpaid tax as at 31 January 2010
£100 Fine imposed where HMRC requested Return for 2008/09 but not submitted.
28 February 2010
5% Surcharge added on tax unpaid for 2008/09 at this date, interest will still be running.
31 March 2010
Final dale to submit CTSA return for year ended 31 March 2009.
