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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
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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) |
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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 |
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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)
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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 |