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  2005/06 Tax Calendar : January 06 - March 06

January 2005 Top
1 Due date for payment of Corporation Tax for period ended 31 March 2005
14 Due date for income tax for the CT61 quarter to 31 December 2005
19/20 Quarter 3 2005/06 PAYE remittance due
31 First self assessment payment on account for 2005/06
Capital gains tax payment for 2004/05
Balancing payment - 2004/05 income tax/class 4 NICs
Last day to file the 2005 Tax Return
Last day to pay personal pension premiums and elect for carry back to 2004/05
February 2006 Top
1 £100 penalty if 2005 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2004/05 tax not yet paid
2 Last day for notifying car changes in quarter to 5 January - P46 (Car)
28 Last day to pay any balance of 2004/05 tax to avoid an automatic 5% surcharge
March 2006 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 2005