|
|
| 5 |
Last day of 2003/04 tax year
Deadline for paying retirement annuity premiums to be carried back to 2002/03 and for
2003/04 ISAs
|
| 14 |
Due date for income tax for the CT61 period to 31 March 2004 |
| 19/22* |
Quarter 4 2003/04 PAYE remittance due
|
| 20/23* |
Interest will begin to accrue on unpaid PAYE/NI for 2003/04 |
| 30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns) |
|
|
| 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 – 2003/04 PAYE returns, without
incurring penalties. Also last day for filing contractors' returns, including CIS36. |
| 31 |
Last day to issue 2003/04 P60s to employees |
|
|
| 30 |
End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2003
Annual adjustment for VAT partial exemption calculations (March VAT year end) |
|
|
| 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 2003/04 |
| 14 |
Due date for income tax for the CT61 period to 30 June 2004 |
| 19/22* |
Quarter 1 2004/05 PAYE remittance due
Final date for payment of 2003/04 Class 1A NICs |
| 31 |
Second self assessment payment on account for 2003/04
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2003 Tax Return still not filed
5% surcharge on any tax unpaid for 2002/03
|
|
|
| 2 |
Last day for notifying car changes in quarter to 5 July – P46 (Car) |
| 31 |
Annual adjustment for VAT partial exemption calculations (May VAT year end) |
|
|
| 30 |
Deadline for submission of the 2004 Tax Return if you wish the Inland Revenue to
calculate the tax or, if you are an employee, you wish to have a 2003/04 balancing
payment of less than £2,000 collected through your 2005/06 PAYE code
End of CT61 quarterly period
Business and personal planning need not be left until the end of the tax year - talk to us now about tax and financial strategies for you and your business
|
|
|
| 1 |
Due date for payment of Corporation Tax for period ended 31 December 2003 |
| 5 |
Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2003/04 if a Tax Return has not been received |
| 14 |
Due date for income tax for the CT61 quarter to 30 September 2004 |
| 19/22* |
Quarter 2 2004/05 PAYE remittance due |
|
|
| 1 |
Please ensure you are retaining your documents for the 2005 Tax Return. |
| 2 |
Last day for notifying car changes in quarter to 5 October – P46 (Car) |
|
|
| 31 |
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June
2004
End of relevant year for taxable distance supplies to UK for VAT registration purposes
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT
registration purposes
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2003
|
|
|
| 1 |
Due date for payment of Corporation Tax for period ended 31 March 2004 |
| 14 |
Due date for income tax for the CT61 quarter to 31 December 2004 |
| 19/22* |
Quarter 3 2004/05 PAYE remittance due |
| 31 |
First self assessment payment on account for 2004/05
Capital gains tax payment for 2003/04
Balancing payment - 2003/04 income tax/class 4 NICs
Last day to file the 2004 Tax Return
Last day to pay personal pension premiums and elect for carry back to 2003/04
|
|
|
| 1 |
£100 penalty if 2004 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2003/04 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 2003/04 tax to avoid an automatic 5% surcharge |
|
|
| 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
|
