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Important Dates

2005/6 Tax Calendar

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March 2005
31^st	End of corporation tax financial year End of CT61 quarterly period Filng date for corporation tax return form CT600 for period ended 31^st March 2004
April 2005
5^th	Last day 2004/5 tax year Deadline for paying retirement annuity premiums to be carried back to 2003/4 and for 2004/5 ISAS
14^th	Due date for income tax for the CT61 period to 31^st March 2005
19/22^nd	Quarter 4 2004/2005 PAYE remittance due
20^th	Interest will begin to accrue on unpaid PAYE/NI for 2004/5
30^th	Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2005
3^rd	Last day for notifying car changes in quarter to 5^th April - P46
19^th	Last day for filing forms P14, P35, P38 and P38A, PAYE returns without incurring penalties and contractors returns including CIS36
31^st	Last day to issue 2004/5 P60s to employees
June 2005
30^th	End of Ct61 quarterly period Last day of UK businesses to reclaim EC VAT chargeable in 2004 Annual adjustment for VAT partial exemption calculations (VAT year end March)
July 2005
6^th	Last day to file P11Ds P11Dbs and P9Ds. Copies of P11Ds or P9Ds issued to employees. Deadline for third parties to give non-employees information on benefits/expenses provided to them in 2004/5
14^th	Due date for income tax for the CT61 period to 30^th June 2005
19/22^nd	Quarter 1 2005/6 PAYE remittance due Final date for payment of 2004/5 class 1A NICs
31^st	Second self assessment payment on account for 2004/5 Annual adjustment for VAT partial exemption calculations (VAT year end April) Liability to 2nd £100 arises for 2004 Tax return still not filed 5% surcharge for any unpaid tax for 2003/4
August 2005
2^nd	Last day for notifying car changes in quarter to 5^th July - P46
31^st	Annual adjustment for VAT partial exemption calculations (VAT year end May)
September 2005
30^th	Deadline for submission of 2005 tax return if you wish HMRC to calculate tax or if you are an employee, you wish to have a 2004/5 balancing payment of less than £2,000 collected through your 2006/7 PAYE code. End of CT61 quarterly period
October 2005
1^st	Due date for payment of corporation tax for period ended 31^st December 2004
5^th	Individuals/trustees must notify the revenue of new sources of income/chargeability in 2004/5 if a tax return has not been received
14^th	Due date for income tax for the CT61 quarter 30^th September 2005
19/21^st	Quarter 2 2005/6 PAYE remittance due
November 2005
2^nd	Last day for notifying car changes in quarter to 5^th October - P46
December 2005
29/30^th	Last day to file 2005 tax return electronically if you are an employee and wish to have a 2004/5 balancing payment of less than £2,000 collected through your 2006/7 PAYE code.
31^st	Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to June 30^th 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^st December 2004
January 2006
1^st	Due date for payment of corporation tax for period ended 31^st March 2005
14^th	Due date for income tax for the CT61 quarter to 31^st December 2005
19/20^th	Quarter 3 2005/6 PAYE remittance due
31^st	First self assessment payment on account for 2005/6 Capital gains tax payment for 2004/5 Last day to file the 2005 tax return Balancing payment for 2004/5 income tax/class 4 NICs Last day to pay personal pension premiums and elect for carry back to 2004/5
February 2006
1^st	£100 penalty if 2005 tax return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2004/5 tax not yet paid
2^nd	Last day for notifying changes in quarter to 5^th January - P46
28^th	Last day to pay any balance of 2004/5 tax to avoid an automatic 5% surcharge
March 2006
31^st	End of corporation tax financial year End of CT61 quarterly period Filing date for corporation tax return form CT600 for period ended 31^st March 2005

Disclaimer

The above dates are for guidance only and professional advice should be obtained before their use as no responsibility can be accepted for loss occasioned as a result of action taken or refrained from the use of this information

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