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Feb
27
2010
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Deadline has expired
- Company accounts filing deadline
Company Accounts Filing Date
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended before 31 May 2009 and for public companies with years ended 31 August 2009
- VAT Return Date
Due date for January VAT returns.
- Corporation tax return date
Filing deadline for Corporation Tax Return Form CT600 for period ended 28 February 2009 to be submitted to HMRC
- Tax payment date
Last day to pay any balance of 2008/09 tax to avoid an automatic 5% surcharge
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Feb
28
2010
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Deadline has expired
- Corporation tax payment
Due date for payment of Corporation Tax for year ended 31 May 2009.
- Intrastat
Due date for payment of supplementary declarations for January 2009
- Corporation tax returns
The corporation tax return (CTSA) for accounting periods ened 28 February 2009 should be filed.
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Mar
06
2010
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Deadline has expired
- VAT Return Date
Due date for January VAT returns (electronic payments)
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Mar
19
2010
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- PAYE/NIC/student loan payment
PAYE/NIC/Student Loan Payment
If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
- CIS return date
Construction Industry Scheme : Monthly return due for period to 5th of month
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Mar
21
2010
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- PAYE/NIC/student loan payment
If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
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Mar
24
2010
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- Budget Day
The Chancellor, Alistair Darling will present his Budget Report on 24 March 2010. This is the final Budget of the current Government prior to the General Election.
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Mar
31
2010
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- Company accounts filing deadline
Company Accounts Filing Date
Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2009 and for public companies with a year ended 30 September 2009.
- VAT Date
Deadline for VAT partial exemption special method approval if backdating required to 1 April 2009 (March VAT year ends)
- VAT Return Date
Due date for February VAT returns.
- Intrastat
Due date for payment of supplementary declarations for February 2009
- Corporation tax date
End of Corporation Tax financial year
- CT61 date
End of CT61 quarterly period
- Corporation tax return date
Filing deadline for Corporation Tax Return Form CT600 for period ended 31 March 2009 to be submitted to HMRC
- Corporation tax returns
The corporation tax return (CTSA) for accounting periods ened 31 March 2009 should be filed.
- End of 40% first year allowance
Temporary 40% first year allowance ceases for incorporated businesses
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Apr
01
2010
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- Increase in rates
The 2008 Pre Budget Report announced that rates for unleaded petrol and diesel would increase by the rate of indexation and 0.5 pence per litre
- New banding duty introduced
APD increases apply
- Corporation tax
Due date for payment of Corporation Tax for year ended 30 June 2009.
- Landfill tax
Landfill tax standard rate increases to £48 per tonne
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Apr
05
2010
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- CGT date
CGT Date
Last day to use the 2009/10 capital gains tax exemption of £10,100
- ISA date
Last day to use the 2009/10 ISA investment limit of £7,200 or £10,200 (over 50s)
- End tax year date
Last day of 2009/10 tax year
- Inheritance tax date
Last day to utilise 2009/10 inheritance tax exemptions
- End of 40% first year allowance
Temporary 40% first year allowance ceases for unincorporated businesses
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Apr
06
2010
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- Reduction in personal allowances
Basic personal allowance for income tax to be reduced. This is to be in two stages for those with gross incomes above £100,000 and £140,000
- Increase in annual allowance and lifetime allowance
Annual allowance increases from £245,000 to £255,000 - the lifetime allowance increases to £1,750,000. These allowance limits are to apply to 5 April 2016
- Start tax year
First day of 2010/11 tax year
- Furnished holiday lettings
Furnished holiday lettings rules abolished
- Company car tax
Company car tax for electric cars and vans reduced to 0 per cent
- Company car tax
Fuel rate multiplier increases from £16,900 to £18,000
- Company car tax
Fuel benefit for vans increases from £500 to £550
- Capital allowances
New, unused electric vans capital allowance deduction is now 100 per cent
- New 50% income tax rate
50% rate of tax applies to income over £150,000. Personal allowances restricted for those with income over £100,000. Dividend rate is now 42.5%. Trust rate increases from 40% to 50%.
- Increase in inheritance tax threshold
Inheritance tax increases to £350,000, married couples and civil partners have an effective allowance of £700,000
- ISA allowance increases for those 18-49
ISA allowance increases to £10,200 for all taxpayers 18 and over. The cash ISA limit included in this limit is £5,100.
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Apr
07
2010
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- VAT Return Date
Due date for February VAT returns (electronic payments)
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