Don’t Forget

19 September:

• 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 September:

• 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 September:

• End of CT61 quarterly period
• Filing deadline for Corporation Tax Return Form CT600 for period ended
  30 September 2007 to be submitted to HMRC
• Filing deadline at Companies House (Northern Ireland: Companies
  Registry) of accounts for private companies with a year ended 30
  November 2007
• In England, closing date for business ratepayers to claim Small Business
  Rate Relief for 2007/08 financial year
• Due date for Aug VAT returns
• Capital goods scheme VAT adjustment (March VAT year end)
  £60 PAYE refund this month as a result of the increased personal
  allowance announcement on 13 May 2008

1 October:

• Due date for payment of Corporation Tax for period ended 31
  December 2007, for those companies not liable to pay their liability by
  installments

5 October:

• Individuals/trustees must notify HMRC of new sources of income/
  chargeability in 2007/08 if a Tax Return has not been received

7 October:

• Due date for August VAT returns (electronic payments)