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  2004/05 Tax Calendar : January 05 - March 05


January 2005 Top
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
February 2005 Top
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
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

* - With effect from 6 April 2004, all employers with more than 250 employees must make their payments of PAYE Tax and NICs electronically, by either BACS or CHAPS. Payments previously due by the 19th must now be clear by the 22nd, but if the 22nd falls on a weekend or bank holiday, payment must clear by the last preceding working day.