Tax Calendar 2007
| June | |
|---|---|
14 | Instalment of corporation tax due for large companies with year ending 15, 12, 9 and 6 months before 31 May 2007. |
19 | Due date for payment of PAYE/NIC for period ending on 5 June (22nd if paying electronically). |
29 | Corporation tax due for companies with year ending 30 September 2006 that pay the tax annually. |
30 | Submit CT600 for companies with year ending 30 June 2006. Last day to amend CT600 for year ending 30 June 2005. File accounts at Companies House for private companies with year ending 31 August 2006 and for public companies with year ending 30 November 2006. |
| July | |
5 | Last day to reach PAYE settlement agreement (PSA) for 2006/07. Close companies to elect for all beneficial loans to a director to be treated as a single loan. |
6 | Last day to file 2006/07 P11D/P9D forms and issue them to employees (penalties apply from 19 July 2007). Last day to report awards of shares or share options to employees. |
13 | Instalment of corporation tax due for large companies with year ending 15, 12, 9 and 6 months before 30 June 2007. |
19 | Final date to pay 2006/07 class 1A NIC and due date for payment of PAYE/NIC for period ending 5 July (20th if paying electronically). |
30 | File accounts at Companies House for private companies with year ending 30 September 2006. |
31 | Due date for second payment on account of 2006/07 income tax. Last day to pay 2005/06 tax to avoid second automatic surcharge and to file 2005/06 tax return to avoid second automatic penalty up to £100. Submit CT600 for companies with year ending 31 July 2006. Last day to amend CT600 for year ending 31 July 2005. File accounts at Companies House for public companies with year ending 31 December 2006. |
| August | |
1 | Corporation tax due for companies with year ending 31 October 2006 that pay the tax annually. |
2 | Submit form P46(car) for quarter to 5 July 2007. |
14 | Instalment of corporation tax due for large companies with year ending 15, 12, 9 and 6 months before 31 July 2007. |
17 | Due date for payment of PAYE/NIC for period ending 5 August (22nd if paying electronically). |