Tax and business calendar

14 Sep 2010

• EC Sales List

  Deadline for paper monthly return filing

17 Sep 2010

• PAYE/NIC/student loan payment

  If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

19 Sep 2010

• CIS return date

  Construction Industry Scheme : Monthly return due for period to 5th of month

21 Sep 2010

• EC Sales List

  Deadline for online monthly return filing

   

22 Sep 2010

• PAYE/NIC/student loan payment

  If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

30 Sep 2010

• VAT Return Date

  Due date for August VAT returns; which are required to be filed online by businesses with turnover of more than £100,000

• Company accounts filing deadline

  Company Accounts Filing Date

  Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 December 2009 and for public companies with a year ended 31 March 2010

• VAT Date

  Capital goods scheme VAT adjustment (March VAT year end)

• Intrastat

  Due date for payment of supplementary declarations for August 2009

• CT61 date

  End of CT61 quarterly period

• Small business rate relief date

  In England, closing date for business ratepayers to claim Small Business Rate Relief for 2009/10 financial year.

• Corporation tax return date

  Filing deadline for Corporation Tax Return Form CT600 for period ended 30 September 2009 to be submitted to HMRC

01 Oct 2010

• Fuel duty increase

  Fuel duty to increase in real terms by 1 pence per litre

• Corporation tax

  Due date for payment of Corporation Tax for year ended 31 December 2009, for those companies not liable to pay their liability by instalments.

05 Oct 2010

• Personal tax date

  Individuals/trustees must notify HMRC of new sources of income/chargeability in 2009/10 if a Tax Return has not been received

07 Oct 2010

• VAT Return Date

  Due date for August VAT returns (electronic payments)

14 Oct 2010

• EC Sales List

  Deadline for paper monthly return filing

   

• CT61 payment

  Due date for income tax for the CT61 period to 30 September 2010

19 Oct 2010

• PAYE/NIC/student loan payment

  If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

• PAYE/NIC payment

  Quarter 2 PAYE/NIC payment due where paid by cheque.