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  2005/06 Tax Calendar : March 05 - July 05


March 2005 Top
31 End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2004
April 2005  Top
5 Last day of 2004/05 tax year
Deadline for paying retirement annuity premiums to be carried back to 2003/04 and for 2004/05 ISAs
14 Due date for income tax for the CT61 period to 31 March 2005
19/22 Quarter 4 2004/05 PAYE remittance due
20 Interest will begin to accrue on unpaid PAYE/NI for 2004/05
30 Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2005 Top
3 Last day for notifying car changes in quarter to 5 April - P46 (Car)
19 Last day for filing forms P14, P35, P38, and P38A - 2004/05 PAYE returns, without incurring penalties. Also last day for filing contractors' returns, including CIS36.
31 Last day to issue 2004/05 P60s to employees
June 2005 Top
30 End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2004
Annual adjustment for VAT partial exemption calculations (March VAT year end)
July 2005 Top
6 Last day to file Taxed Award Scheme Returns, file P11Ds, P11Dbs 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 2004/05
14 Due date for income tax for the CT61 period to 30 June 2005.
19/22 Quarter 1 2005/06 PAYE remittance due
Final date for payment of 2004/05 Class 1A NICs
31 Second self assessment payment on account for 2004/05
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2004 Tax Return still not filed
5% surcharge on any tax unpaid for 2003/04