JANUARY 2009

  • 1st  Corporation Tax due for accounting period ended 31 March 2008
  • 31st Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 March 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 January 2008
  • 31st Deadline for 2007/08 tax return submissions online
  • 31st Balance of tax due under self assessment for 2007/08
  • 31st First payment on account due under self assessment for 2008/09

FEBRUARY 2009

  • 1st Corporation Tax due for accounting period ended 30 April 2008.
  • 28th Last day for filing private company accounts with the Registrar of Companies for accounting period ended 30 April 2008
  • 28th Filing deadline for Corporation Tax Return CT600 for accounting period ended 29 February 2008
  • 28th  100 penalty imposed where 2007/08 Tax Return has not been submitted
  • 28th Last day to pay any balance of income tax and capital gains tax due under self assessment for 2007/08 or 5% surcharge will be due

MARCH 2009

  • 1st Corporation Tax due for accounting period ended 31 May 2008
  • 31st  Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 May 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 March 2008

APRIL 2009

  • 1st  Corporation Tax due for accounting period ended 30 June 2008
  • 5th End of 2008/09 Tax Year last day to maximise ISA Contributions
  • 19th Last day to pay 2008/09 PAYE/NIC/CIS Tax before interest is charged
  • 30th Last day for filing private company accounts with the Registrar of Companies for accounting period ended 30 June 2008
  • 30th Filing deadline for Corporation Tax Return CT600 for accounting period ended 30 April 2008

MAY 2009

  • 1st Corporation Tax due for accounting period ended 31 July 2008
  • 19th Deadline for 2008/09 PAYE Forms P14, P35, P38, P38A and Construction Industry Form CIS36 - Small Employers remember availability of cash incentive of £ 100 for Online filing!
  • 31st  Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 July 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 May 2008
  • 31st Deadline for giving 2008/09 P60s to employees

JUNE 2009

  • 1st Corporation Tax due for accounting period ended 31 August 2008
  • 30th Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 August 2008
  • 30th Filing deadline for Corporation Tax Return CT600 for accounting period ended 30 June 2008

JULY 2009

  • 1st Corporation Tax due for accounting period ended 30 September 2008
  • 6th Deadline for 2008/09 P11Ds, P11D(b)s and P9Ds
  • 19th Last day for payment of 2008/09 Class1A NIC
  • 31st Last day for filing private company accounts with the Registrar of Companies for accounting period ended 30 September 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 July 2008
  • 31st Second payment on account due under self assessment for 2008/09 Second £ 100 penalty imposed where the tax return due on 31 January 2009 has not been submitted
  • 31st Last day to pay any balance of self assessment tax due for the 2008/09 year or further 5% surcharge will be levied

AUGUST 2009

  • 1st  Corporation Tax due for accounting period ended 31 October 2008
  • 31st Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 October 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 August 2008

SEPTEMBER 2009

  • 1st Corporation Tax due for accounting period ended 30 November 2008
  • 30th Last day for filing private company accounts with the Registrar of Companies for accounting period ended 30 November 2008
  • 30th Filing deadline for Corporation Tax Return CT600 for accounting period ended 30 September 2008

OCTOBER 2009

  • 1st Corporation Tax due for accounting period ended 31 December 2008
  • 31st Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 December 2008
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 October 2008

NOVEMBER 2009

  • 1st Corporation Tax due for accounting period ended 31 January 2009
  • 30th Last day for filing private company accounts with the Registrar of Companies for accounting period ended 31 January 2009
  • 30th Filing deadline for Corporation Tax Return CT600 for accounting period ended 30 November 2008

DECEMBER 2009

  • 1st Corporation Tax due for accounting period ended 28 February 2009
  • 31st Last day for filing private company accounts with the Registrar of Companies for accounting period ended 28 February 2009
  • 31st Filing deadline for Corporation Tax Return CT600 for accounting period ended 31 December 2008

Impact of Companies Act 2006 on Filing Deadlines with the Registrar of Companies
For accounting periods starting on or after 6 April 2008 the normal time allowed has been reduced from 10 months to 9 months for a private company and 7 months to 6 months for a public company.

Late Filing Penalties charged by the Registrar of Companies

To 31 January 2009


Length of Delay
(measured from the date the accounts are due)

Public Company
£

Private Company
£

3 months or less

500

100

3 months one day to 6 months

1,000

250

6 months one day to 12 months

2,000

500

More than 12 months

5,000

1,000

From 1 February 2009


Length of Delay
(measured from the date the accounts are due)

Public Company
£

Private Company
£

1 month or less

750

150

1 month one day to 3 months

1,500

375

3 months one day to 6 months

3,000

750

More than 6 months

7,500

1,500

As from 1 February 2009, where there was a failure to comply with the filing requirements in relation to the previous financial year (and that the previous financial year had begun on or after 6 April 2008), the penalty will be double that shown above.