North Norfolk Taxation Service

April 2006
5	Last day of the 2005/06 tax year.
14	Return and Payment of CT61 tax due for quarter to 31 March 2006
19	PAYE/NIC due for month to 5/4/2006 or quarter 4 of 2005/06 for small employers
20	Interest begins to accrue on any unpaid PAYE/NIC for 2005/06
May 2006
2	Last day for car change notifications in the quarter to 5 April - Use P46 Car
19	Deadline for Employers' end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online. Penalties for non submission and incentives for filing online.
19	PAYE/NIC due for month to 5/5/2006
31	Deadline for copies of P60 to be issued to employees
June 2006
19	PAYE/NIC due for month to 5/6/2006
30	Deadline for UK businesses to reclaim EC VAT chargeable in 2005
July 2006
6	Deadline for forms P11Db, P11D and P9D to be submitted and copies of P11D AND P9D to be issued to employees concerned
6	Deadline for employers to report share incentives - form 42
14	Return and Payment of CT61 tax due for quarter to 30 June 2006
19	PAYE/NIC due for month to 5/7/2006 or quarter 1 of 2006/07 for small employers
19	Class 1A NIC due in respect of the tax year 2005/06
31	Second self assessment payment on account due for 2005/06. Second 5% penalty surcharge on any 2004/05 outstanding tax due on 31 January 2006 still unpaid. Second £100 penalty if 2004/05 tax return due for filing on 31 January 2006 is still outstanding.
August 2006
2	Last day for car change notifications in the quarter to 5 April - Use P46 Car
19	PAYE/NIC due for month to 5/8/2006
September 2006
19	PAYE/NIC due for month to 5/9/2006
30	Deadline for 2005/06 self assessment returns to be filed for the Revenue to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2007/08 PAYE code (for underpayments of up to £2000 only)
October 2006
1	Due date for payment of Corporation Tax for the year ended 31 December 2005
5	Individuals and trustees must notify HMRC of new sources of income and chargeability in 2005/06 if a Tax Return has not been received.
14	Return and payment of CT61 tax due for quarter to 30 September 2006
19	PAYE/NIC due for month to 5/10/2006 or quarter 2 of 2006/07 for small employers
November 2006
2	Last day for car change notifications in the quarter to 5 April - Use P46 Car
19	PAYE/NIC due for month to 5/11/2006
December 2006
19	PAYE/NIC due for month to 5/12/2006
31	VAT reclaim deadline for submission of all claims for non EU traders wanting to reclaim VAT in the UK
January 2007
1	Due date for payment of Corporation Tax for the year ended 31 March 2006
14	Return and payment of CT61 tax due for quarter to 31 December 2006
19	PAYE/NIC due for month to 5/1/2007 or quarter 3 of 2006/07 for small employers
31	Deadline for filing 2006 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing. Balancing self assessment payment due for 2005/06. Capital gain tax payment due for 2005/06. First self assessment payment on account due for 2006/07. Interest accrues on all late payments. Last chance for HMRC to inform you if it intends to start an enquiry into your 2003/04 Tax Return.
February 2007
2	Last day for car change notifications in the quarter to 5 April - Use P46 Car
19	PAYE/NIC due for month to 5/2/2007
28	Talk to us about year end and pre- budget planning
28	First 5% penalty surcharge on any 2005/06 outstanding tax due on 31 January 2006 still unpaid
March 2007
14	Budget Day - Provisional and to be confirmed
16	Talk to us about how the budget affects you and what plans you can put into action to minimize future tax liabilities
19	PAYE/NIC due for month to 5/3/2007
31	Last minute tax planning for the 2006/07 tax year. Ensure you use up all exemptions to which you are entitled.
April 2007
5	End of 2006/07 tax year
14	Return and payment of CT61 tax due for quarter to 31 March 2007
19	PAYE/NIC due for month to 5/4/2007 or quarter 4 of 2006/07 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2006/07.