2008
05 April
End of 2007/08 tax year
19 April
Final payment of PAYE and NIC liabilities for 2007/08
Final month CIS return due for month ending 5 April 2008 (These are due monthly by 19th of month)
19 May
Submission of P35 and P14's to HMRC
31 May
Copy of P60’s to employees
06 July
Submission of P11D(b) and P11D's to HMRC
Copy of P11D's to employees
Submission of Form 42 to HMRC. To include appropriate shares issued to and transferred to/from directors and employees
19 July
Due date for payment of Class 1A NIC
31 July
Due date for second personal tax payment on account for 2007/08
An additional penalty of £100 imposed if tax return for 2007/08 remains outstanding
A further surcharge of 5% if personal tax remains outstanding from 31 January 2008
31 October
Submission of 2008 tax return in paper form
30 December
Submission of 2008 tax return electronically, if tax is to be collected in next year's coding notice
2009
31 January
Last date for submission of the 2008 personal tax return in electronic form only
If return not submitted by this date a penalty of £100 will be imposed
Due date for 2007/08 balancing personal tax payment
Due date for first personal tax payment on account for 2008/09
28 February
5% surcharge imposed if balancing tax payment not settled
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