Don’t Forget

19 June:

• If paying by cheque, pay PAYE, NICs, student loan deductions and
  deductions from payments to subcontractors for the month up to the
  5th of this month
• Construction Industry Scheme: Monthly return due for period to 5th of
  month

22 June:

• If paying electronically, pay PAYE, NICs, student loan deductions and
  deductions from payments to subcontractors for the month up to the
  5th of this month

30 June:

• End of CT 61 quarterly period
• Last day for UK businesses to reclaim EC VAT chargeable in 2007
• Annual adjustment for VAT partial exemption calculations (March VAT
  year end)
• Due date for May VAT returns
• Last day for EC businesses to claim UK VAT chargeable in 2007
• Last day for UK businesses to reclaim EC VAT chargeable in 2007
• Filing deadline for Corporation Tax Return Form CT600 for period ended
  30 June 2007 to be submitted to HMRC
• Filing deadline at Companies House (Northern Ireland: Companies
  Registry) of accounts for private companies with a year ended 31
  August 2007

1 July:

• Due date for payment of Corporation Tax for period ended 30
  September 2007, for those companies not liable to pay their liability by
  installments

5 July:

• Last day to reach PAYE settlement agreement for 2007/08

6 July:

• Deadline to file Form 42 for 2007/08
• Deadline for a close company to elect that all beneficial loans to a
  director be regarded as a single loan for the purposes of calculating
  2007/08 benefits in kind
• Last day to file Taxed Award Scheme Returns, file P11Ds, P11D(b)s and
  P9Ds. Issue copies of P11Ds or P9Ds to employees
• Deadline for relevant third parties to give non-employees information on
  benefits/expenses they have provided to them in 2007/08

7 July:

• Due date for May VAT returns (electronic payments)

14 July:

• Due date for income tax for the CT61 period to 30 June 2008

19 July:

• If paying by cheque, pay PAYE, NICs, student loan deductions and
  deductions from payments to subcontractors for the month up to the
  5th of this month
• Construction Industry Scheme: Monthly return due for period to 5th of
  month
• Quarter 1 payment due where paid by cheque