2 Aug – 1 Sept

Corporation Tax:

Submission of returns for APs ending between 2 Aug 2009 and 1 Sept 2009. Payment of tax for small companies* with APs ending between 1 November – 30 November 2009

2 Sept – 1 Oct

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

31 Aug

VAT:

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

19 Sept

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

19 Sept

CIS:

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

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.