Michael Brookes & Co, Chartered Accountants, Middleton, Manchester & Rochdale
Manchester Accountants

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Michael Brookes & Co Chartered Accountants Manchester members of the Institute of Chartered Accountants in England & Wales

Manchester Accountants' Key Dates & Deadlines 2008-09
Income Tax Payments, Self-Assessment Returns, PAYE, Surcharges & Penalties

Reminder self-assessment deadline

Don't forget that the self-assessment deadline is 31st January 2010 forelectronic returns (2008 -09). Paper returns had to be filed by 31 October 2009. If you file a return after this date you will incur a £100 filing penalty.

If we prepare your return we will make every effort to file this electronically - in which case the deadline remains 31 January 2010. However for those clients who have not yet sent us their tax return information for 2008 -09, we do need time to process the information for you, so please submit outstanding paperwork as soon as possible. And don't forget when we have completed the return for you we are not allowed to file unless we have your authority to do so. Please return any written or emailed requests to authorise submission as soon as you can.

Tax Diary December 2009/January 2010

19 December 2009 - PAYE and NIC deductions due for month ended 5 December 2009. (If you pay your tax electronically the due date is 22 December 2009)

19 December 2009 - Filing deadline for the CIS300 monthly return for the month ended 5 December 2009

19 December 2009 - CIS tax deducted for the month ended 5 December 2009 is payable by today.

1 January 2010 - Due date for corporation tax payable for the year ended 31 March 2009.

19 January 2010 - PAYE and NIC deductions due for month ended 5 January 2010. (If you pay your tax electronically the due date is 22 January 2010)

19 January 2010 - Filing deadline for the CIS300 monthly return for the month ended 5 January 2010

19 January 2010 - CIS tax deducted for the month ended 5 January 2010 is payable by today.

31 January 2010 - Last day for electronic filing of Self Assessment returns for 2009

31 January 2010 - Due date for payment of any balance of self assessment liability for the tax year ending 5 April 2009, plus any payment on account due for the tax year ending 5 April 2010.

Key Dates & Deadlines from Accountants Manchester for all tax

Annual Diary

PAYE (Pay As You Earn) Filing/Issuing Deadlines:
19th May P14, P35, P38, P38A & CIS36
31st May Issue P60s to employees*
6th July P9D, P11D,& P11D(b), and appropriate copies to employees
19th July Payment due on Class 1A NICs
*Only relevant to Employers

Self Assessment Returns:
6th April Issued by the Inland Revenue
30th September Inland Revenue will calculate tax liability if SA Return has been received by then.
31st January Latest date for submission

VAT Payments
Most people pay their VAT quarterly, although you can pay monthly if you so desire. If your first quarter is January - March, for example, your VAT payment is due on or before 30th April; so you have a month from the end of you quarter in which to pay.

If, however, you file your VAT Returns online with Her Majesty's Revenue & Customs (HMRC), you get an extra 7 days to both submit and pay your return.

We would need your authority, as your accountant, to complete this process for you.
If this is something you would like further information on, or would like to set up, please contact us or have a look at the HMRC website.

Payments of Income Tax/Class 4 NICs
31st January balancing payment and 1st payment on account
31st July 2nd payment on account

Corporation Tax
9 months and one day after the end of the accounting period (or by quarterly installments if large company)

Surcharges (on amounts outstanding):
28th February 5% on unpaid at that date
31st July Further 5% on amount unpaid at that date

Penalties for late Self Assessment Returns:
Usually £100, or the amount of the liability if less.
31st January where returns are outstanding at that date
31st July Further penalty if still outstanding

 

For advice on the above information and any updated rates please refer to the office or News Pages

Michael Brookes & Co is a trading name of Michael Brookes & Co Ltd
Company number 2254561 (England)

Michael Brookes & Co, Hampton House, Oldham Road, Middleton, Manchester M24 1GT.
Tel: 0161 655 2000. Fax: 0161 653 5358. Email: accounts@mbrookes.co.uk
Copyright © 2010 Michael Brookes & Co - All rights reserved
Page last updated 05 Jan 2010