2 September–1 October

Corporation Tax:

Submission of returns for APs ending between 2 Sept 2009 and 1 Oct 2009. Payment of tax for small companies* with APs ending between 1 December–31 December 2009

30 September

VAT:

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

5 October

Income Tax/Capital Gains Tax:

Deadline to notify chargeability for Income Tax/Capital Gains Tax for 2009/10 if not registered for Self Assessment or a penalty for failure to notify may apply. Complete form CWF1 for self-employment or form SA 1 for non self-employed income

19 October

PAYE/NIC:

Quarterly and monthly PAYE/Class 1 NIC payments including any tax due under PAYE Settlement Agreements for the tax year 5 April 2010***

19 October

CIS:

Monthly return (paper or online) for the tax month 6 Sept to 5 Oct***

Notes:

*Companies not required to pay corporation tax in instalments under the Instalment Payments Regulations. Companies classed as large under this 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 22^nd for Cleared Electronic payments; such payments must reach HMRC's bank account by no later than the last bank working day before the 22^nd day of the month.