| |
| 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 |
