2005/06 Tax Calendar


March 2005 Top
31 End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2004
April 2005 Top
5 Last day of 2004/05 tax year
Deadline for paying retirement annuity premiums to be carried back to 2003/04 and for 2004/05 ISAs
14 Due date for income tax for the CT61 period to 31 March 2005
19/22 Quarter 4 2004/05 PAYE remittance due
20 Interest will begin to accrue on unpaid PAYE/NI for 2004/05
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2005 Top
3 Last day for notifying car changes in quarter to 5 April - P46 (Car)
19 Last day for filing forms P14, P35, P38, and P38A - 2004/05 PAYE returns, without incurring penalties. Also last day for filing contractors' returns, including CIS36.
31 Last day to issue 2004/05 P60s to employees
June 2005 Top
30 End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2004
Annual adjustment for VAT partial exemption calculations (March VAT year end)
July 2005 Top
6 Last day to file Taxed Award Scheme Returns, file P11Ds, P11Dbs and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2004/05
14 Due date for income tax for the CT61 period to 30 June 2005.
19/22 Quarter 1 2005/06 PAYE remittance due
Final date for payment of 2004/05 Class 1A NICs
31 Second self assessment payment on account for 2004/05
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2004 Tax Return still not filed
5% surcharge on any tax unpaid for 2003/04
August 2005 Top
2 Last day for notifying car changes in quarter to 5 July - P46 (Car)
31 Annual adjustment for VAT partial exemption calculations (May VAT year end)
September 2005 Top
30 Deadline for submission of the 2005 Tax Return if you wish the Inland Revenue to calculate the tax or, if you are an employee, you wish to have a 2004/05 balancing payment of less than £2,000 collected through your 2006/07 PAYE code
End of CT61 quarterly period
October 2005 Top
1 Due date for payment of Corporation Tax for period ended 31 December 2004
5 Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2004/05 if a Tax Return has not been received
14 Due date for income tax for the CT61 quarter to 30 September 2005
19/21 Quarter 2 2005/06 PAYE remittance due
November 2005 Top
2 Last day for notifying car changes in quarter to 5 October - P46 (Car)
December 2005 Top
29/30 Last date to file your 2005 Tax Return electronically if you are an employee and wish to have a 2004/05 balancing payment of less than £2,000 collected through your 2006/07 PAYE code. Date dependant upon who is filing.
31 Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2005
End of relevant year for taxable distance supplies to UK for VAT registration purposes
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2004
January 2006 Top
1 Due date for payment of Corporation Tax for period ended 31 March 2005
14 Due date for income tax for the CT61 quarter to 31 December 2005
19/20 Quarter 3 2005/06 PAYE remittance due
31 First self assessment payment on account for 2005/06
Capital gains tax payment for 2004/05
Balancing payment - 2004/05 income tax/class 4 NICs
Last day to file the 2005 Tax Return
Last day to pay personal pension premiums and elect for carry back to 2004/05
February 2006 Top
1 £100 penalty if 2005 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2004/05 tax not yet paid
2 Last day for notifying car changes in quarter to 5 January - P46 (Car)
28 Last day to pay any balance of 2004/05 tax to avoid an automatic 5% surcharge
March 2006 Top
31 End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2005