31 July 2009

2008/09 second payment on account. Further automatic 5% surcharge on any unpaid tax for 2007/08

31 October 2009

Deadline for submitting the 2008/09 on paper

31 January 2010

Due date for filing the 2008/09 tax return online. 2008/09 balancing payment and 2000/10 first payment on account

28 February 2010

Automatic 5% surcharge on any unpaid tax for 2008/09

2009/10 second payment on account. Further automatic 5% surcharge on any unpaid tax for 2008/09

31 October 2010

Deadline for submitting the 2009/10 on paper

31 January 2011

Due date for filing the 2009/10 tax return online. 2009/10 balancing payment and 2010/11 first payment on account

9 months and 1 day after the end of the accounting period

31 January following the tax year in which the gain arose

6 months after the end of the month of death or chargeable transfer

For chargeable lifetime transfers between 6 April and 30 September, the due date is 30 April in the following year

19 May 2010

Submission of P35, P14, P38, P38A and CIS36 to HM Revenue & Customs

31 May 2010

Issue of P60’s to employees

6 July 2010

Submission of P9D, P11D and P11D(b) to HMRC and to employees