Important Tax Dates - January 2008

1 January 2008
Corporation tax liability due for accounting periods ended 31 March 2007 (apart from companies subject to the quarterly instalment payment (QIP) regime).

14 January 2008
Quarterly instalment payments due in respect of corporation tax liability for large companies with September and December 2007 year ends and March and June 2008 years ends.

14 January 2008
Company CT61 (income tax on loans) return due for quarter to 31^st December 2007.

19 January 2008
Payment of PAYE/NIC/CIS deductions for the month ended 5th January 2008 (deadline extended to 22 January for large employers who pay electronically).

31 January 2008
Submission deadline for individual, partnership and trust 2006/07 tax returns.

 

31 January 2008
Balancing payment of income tax and class 4 NIC and payment of capital gains tax due for 2006/07.

31 January 2008
First interim payment on account of income tax and class 4 NIC due for 2007/08.

 

31 January 2008
Submission deadline for corporation tax return, computation and accounts for accounting periods ended 31st January 2007.

31 January 2008
Filing deadline for VAT return and payment due for month/quarter ended 31^st December 2007 (deadline extension of 7 days if payment is made by credit transfer).

31 January 2008
Intrastat declaration return due for month ended 31^st December 2007.

31 January 2008 
Annual VAT partial exemption adjustment for the year to 31^st December 2007 (if end return cycle) to be undertaken in VAT period to 31^st December.