2 June–1 July

Corporation Tax:

Submission of returns for APs ending between 2 June 2009 and 1 July 2009. Payment of tax for small companies* with APs ending between 1 September–30 September 2009

2 July –1 Aug

Corporation Tax:

Submission of returns for APs ending between 2 July 2009 and 1 Aug 2009. Payment of tax for small companies* with APs ending between 1 October–31 October 2009

30 June

VAT:

Return and payment due for the VAT period ending 31 May**

6 July

Employment Taxes:

P11D, P9D and P11D(b) for the tax year 5 April 2010

6 July

Employment Taxes:

Form 42 relating to employment related securities for the tax year 5 April 2010

19 July

PAYE/NIC:

Quarterly and monthly PAYE/Class 1 NIC payments and Class 1A NIC for 5 April 2010***:

19 July

CIS:

Monthly return (paper or online) for the tax month 6 June to 5 July***

31 July

Income Tax:

2nd Payment on account for the tax year 2009/10

Notes:

*Companies not required to pay corporation tax in instalments under the Instalment Payments Regulations. Companies classed as large should make their instalment payments by the relevant due dates.

** If you submit your return online, you must pay electronically, however in this situation you get seven extra calendar days to submit and pay. If you submit a paper return and pay electronically, you are also allowed a further seven extra calendar not including bank holidays or weekends. The 7 calendar day extension does not apply in certain exceptional cases.

*** Deadline is extended to the 22nd for Cleared Electronic payments; such payments must reach HMRC's bank account by no later than the last bank working day before the 22nd day of the month.