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Dates and Deadlines
Sole Trader and Partnerships - Statutory filing and payment deadlines
| 2008 | 2009 | 2010 | |
|---|---|---|---|
| Self assessment taxation year end | 05 April 2008 | 05 April 2009 | 05 April 2010 |
| Accounting year end to be included (Note 1) | Year ended between 06/04/07 and 05/04/08 | Year ended between 06/04/08 and 05/04/09 | Year ended between 06/04/09 and 05/04/10 |
| Payment on account based on tax return to | 05 April 2007 | 05 April 2008 | 05 April 2009 |
| First payment on account due by (Note 2) | 31 January 2008 | 31 January 2009 | 31 January 2010 |
| Second Payment on account due by | 31 July 2008 | 31 July 2009 | 31 July 2010 |
| Self assessment tax return due by (ONLY IF SUBMITTED ON PAPER) | 31 October 2008 | 31 October 2009 | 31 October 2010 |
| Self assessment tax return and final payment of tax due to HMRC by | 31 January 2009 | 31 January 2010 | 31 January 2011 |
Note 1 · Examples of year end to be included in the self assessment taxation year end 05 April 2009 = 30th April 2008, 31st July 2008, 31st March 2009 etc
Note 2 · Payments on account are based on prior year actual tax return and include Income Tax and Class 4 National Insurance contributions based on your profits
Limited Company - Statutory filing and payment deadlines
| Year end accounting date | Corporation tax payment due to HMRC by: | Accounts to be filed with Companies house by: | Corporation tax return and accounts to be filed with HMRC by: |
|---|---|---|---|
| 30 June 2008 | 01 April 2009 | 30 April 2009 | 30 June 2009 |
| 31 July 2008 | 01 May 2009 | 31 May 2009 | 31 July 2009 |
| 31 August 2008 | 01 June 2009 | 30 June 2009 | 31 August 2009 |
| 30 September 2008 | 01 July 2009 | 31 July 2009 | 30 September 2009 |
| 31 October 2008 | 01 August 2009 | 31 August 2009 | 31 October 2009 |
| 30 November 2008 | 01 September 2009 | 30 September 2009 | 30 November 2009 |
| 31 December 2008 | 01 October 2009 | 31 October 2009 | 31 December 2009 |
| 31 January 2009 | 01 November 2009 | 30 November 2009 | 31 January 2010 |
| 28 February 2009 | 01 December 2009 | 31 December 2009 | 28 February 2010 |
| 31 March 2009 | 01 January 2010 | 31 January 2010 | 31 March 2010 |
| 30 April 2009 | 01 February 2010 | 28 February 2010 | 30 April 2010 |
| 31 May 2009 | 01 March 2010 | 31 March 2010 | 31 May 2010 |
In addition to the above there is an annual return to Companies house (recording information about shareholders and directors) this is due for submission based on your ORIGINAL DATE OF INCORPORATION and can be submitted either on paper or online. An annual fee is charged by companies house with this submission.