Budget 2008

Key Filing Dates

Inheritance Tax

• Chargeable lifetime transfer:
  
  • later of 12 months after en of month of transfer an 3 months after person becomes liable to tax.
    
• Transfers on eath:
  
  • later of 12 months after en of month of eath or 3 months after personal representatives first act or believe an account is require .
    
• Potentially exempt transfers that have become chargeable:
  
  • 12 months after en of month of eath of transferor.

Corporation Tax

• All companies:
  • 12 months after en of accounting period.

Value Added Tax

• 1 month‡ after end of return period, or 2 months for annual returns.

Stamp Duty Land Tax

• 30 days from effective date of land transaction.

Employment Taxes

• Forms P35 and P14 to HM Revenue & Customs:
  
  • 19 day following end of tax year§.
    
• Forms P60 to employees:
  
  • 30 day following end of tax year¶.
    
• Forms P9D/P11D to H Revenue & Customs and copies to employees:
  
  • 6 July following end of tax year.
    
• Return of class 1A NICs:
  
  • 6 July following end of tax year§.
    
• Employment related securities form 42:
  
  • 6 July following end of tax year.
    

* If notice given after 31 July following end of year of assessment but before 1 November, 3 months from issue of notice.
† If notice given after 31 July following end of year of assessment but before 1 November, 31 January following end of year of assessment.
‡ 7 day extension may apply where payments made by electronic means.
§ Penalties apply automatically.
¶ For employees in that employment at 5 April in tax year.