Tax calendar

31 July 2008	Your second self assessment payment on account for the 2007/08 tax year is due, if you need to make one. The amount will be equal to the payment on account that was due in January 2008, though if your circumstances have changed we may be able to have the payment reduced. If exceptionally your 2006/07 tax return has not been submitted by this date, and there is tax owing, then there may be a further £100 automatic penalty.
31 August 2008	A 5% surcharge is imposed on any self assessment tax still outstanding from the 2006/07 and earlier tax years.
30 September 2008	This is the last date that a self assessment tax return may be filed on paper with the Revenue, for which they guarantee they will be able to collect any tax owing under £2,000 through your PAYE code, or agree the amount that should be paid by 31 January 2009.
5 October 2008	If you have not been issued with a tax return for the 2007/08 tax year, and you will have a tax liability for the year (after allowing for tax deducted at source) or have made a capital gain, this is the deadline for notifying HM Revenue & Customs.
31 January 2009	If you were sent a tax return by 31 October 2008, this is the deadline for sending it back to the Revenue if filing it electronically. If you were sent a tax return later than 31 October 2007, you have 3 months from the date of issue. The penalty for not sending in the tax return is £100 or the amount of tax unpaid on this date, whichever is lower. In addition the balance of your self assessment tax for 2007/08 is due, together with your first payment on account for 2008/09. The payment on account required is usually one-half of the tax for 2007/08 not collected at source, but payment is not needed if the tax from 2007/08 not collected at source was under £500 OR if more than 80% of your 2007/08 tax was collected at source. References to tax in this context do not include capital gains tax.
28 February 2009	A 5% surcharge is imposed on any self assessment tax still unpaid from the 2007/08 and earlier tax years.
19 May 2009	If you run a payroll, the P35 end-of-year return is due.
31 May 2009	Employers have to give P60 certificates of pay for the 2008/09 tax year to all employees who were employed with them on 5 April 2009.
6 July 2009	If you run a payroll and have employees or directors that receive expenses payments or benefits in kind, P11D forms will need to be submitted, though by concession a penalty will not be charged until 19 July. You will also need to give each employee a copy of their form.
19 July 2009	If you run a payroll and have Class 1A National Insurance to pay on any benefits in kind given to your employees, this is the due date for payment.

References to tax include Class 4 National Insurance and capital gains tax (unless otherwise stated).

Dates specific to VAT or limited companies are not shown, as they will vary according to the set accounting dates.