Feed Editor (Unlicensed) 31 Mar 2008 13:23:53 GMT www.uktaxadvisor.com http://www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance http://blogs.law.harvard.edu/tech/rss en-gb stephendann@uktaxadvisor.com End of CT 61 quarterly period Last day for UK businesses to reclaim EC VAT chargeable in 2007 Annual adjustment for VAT partial exemption calculations (March VAT year end) Due date for May VAT returns Last day for EC businesses to claim UK VAT chargeable in 2007. Last day for UK businesses to reclaim EC VAT chargeable in 2007 Filing deadline for Corporation Tax Return Form CT600 for period ended 30 June 2007 to be submitted to HMRC Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 August 2007 31 Mar 2008 12:06:39 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance A18FA60B-EEDC-4F1E-82F8-FD39DBBB447B If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. 31 Mar 2008 12:05:54 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 1E8B6D5A-F575-4AE7-BA2F-05635C386232 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. Construction Industry Scheme : Monthly return due for period to 5th of month 31 Mar 2008 12:04:58 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 84F0B277-45AB-47A4-BD9E-35C6C8E9B8D9 Due date for Apr VAT returns (electronic payments) 31 Mar 2008 12:03:55 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 51A3EEA4-D43D-4BEE-A813-4685CE721F78 Due date for payment of Corporation Tax for period ended 31 August 2007, for those companies not liable to pay their liability by installments. 31 Mar 2008 12:03:01 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 8C567EFD-B63B-467A-BA06-2B3D97CA1ECD Deadline for issuing P60s to employees for 2007/08 Filing deadline for Corporation Tax Return Form CT600 for period ended 31 May 2007 to be submitted to HMRC Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 July 2007 Due date for April VAT returns Deadline for VAT partial exemption special method approval if backdating required to 1 June 2007 (May VAT year ends) Capital goods scheme VAT adjustments (monthly returns) 31 Mar 2008 12:02:04 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finanace 344501DA-417F-414E-A53D-7BBE79E438C1 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. 31 Mar 2008 12:01:14 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 4544B39C-FCF8-493B-BF1D-559EFE29AF06 Last day for filing forms P14, P35, P38, and P38A - 2007/08 PAYE returns, without incurring penalties. Construction Industry Scheme : Monthly return due for period to 5th of month. If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. 31 Mar 2008 12:00:17 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance F2748D05-D8A1-4863-B022-8D5858AA796F Due date for Mar VAT returns (electronic payments) 31 Mar 2008 11:59:31 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 1F54BE94-1B54-4EA5-88F0-35804B795CF5 Last day for notifying car changes in quarter to 5 April - P46 (Car) 31 Mar 2008 11:58:46 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance BBFB04A0-6CF4-489B-9B00-E8A636867AD4 Due date for payment of Corporation Tax for period ended 31 July 2007, for those companies not liable to pay their liability by installments 31 Mar 2008 11:57:55 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance DDBA300B-C444-4938-94F1-E7B27047D3C1 Due date for Mar VAT returns Normal annual adjustment for VAT partial exemption calculations (monthly returns) Deadline for VAT partial exemption special method approval if backdating required to 1 May 2007 (April VAT year ends) Filing deadline for Corporation Tax Return Form CT600 for period ended 30 April 2007 to be submitted to HMRC Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 June 2007. 31 Mar 2008 11:57:02 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 025B808D-669D-4E2E-A6B6-CD69A5E9F7D1 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. Quarter 4 payment due where paid electronically. 31 Mar 2008 11:55:59 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 42A2276F-3D95-4750-B050-4EDA05B3D658 Interest will begin to accrue on unpaid PAYE/NI for 2007/08 31 Mar 2008 11:54:55 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 41BB0BFC-AE30-46D4-8485-03B546883EA2 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month. Quarter 4 payment due where paid by cheque. Construction Industry Scheme : Monthly return due for period to 5th of month 31 Mar 2008 11:54:11 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance B27966E6-A065-4A26-864E-F42946B373C6 Due date for income tax for the CT61 period to 31 March 2008 31 Mar 2008 11:53:06 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 4A21D95C-4ABF-444F-AB97-2A7DF5C6F9A9 Due date for Feb VAT returns (electronic payments) 31 Mar 2008 11:52:07 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance F13666F8-934A-4C52-9FEE-00468971F040 First day of 2008/09 tax year The inheritance tax threshold increases to £312,000 Capital gains tax reduces to 18% for non-corporate gains Fuel benefit multiplier increases from £14,400 to £16,900 New tax charge of £30,000 per annum on UK residents paying tax on the remittance basis and certain non-resident individuals Non resident individuals counted as present in the UK on days of arrival and departure 31 Mar 2008 11:50:49 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance 292AB630-B013-45E9-AB7E-2FF6D21403F1 Last day of 2007/08 tax year Last day to use the 2007/08 capital gains tax exemption of £9,200 Last day to use the 2007/08 ISA investment limit of £7,000 Last day to utilise 2007/08 inheritance tax exemptions Taper relief for business and non business assets is withdrawn as also is indexation allowance 31 Mar 2008 11:47:49 GMT www.uktaxadvisor.com stephendann@uktaxadvisor.com Finance FE39209E-0C71-44FE-A9BB-C1FA1106A8D1