April 2000
1	Introduction of the 10% starting rate for corporation tax
5	Last day of 1999/2000 tax year Deadline for paying pension premiums to be carried back to 1998/99
6	22% basic rate of income tax introduced New rules apply for those providing personal services through intermediaries (“IR35”) Employers are now responsible for paying Working Families Tax Credit (WFTC) and Disabled Persons Tax Credit (DPTC)
14	Due date for income tax for the CT61 period to 31.3.00
19	Quarter 4 1999/00 PAYE remittance due Interest will begin to accrue on unpaid PAYE/NI for 1999/00
30	Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2000
3	Last day for notifying car changes in quarter to 5 April - P46 (Car)
19	Last day for filing forms P14, P35, P38, and P38A - 1999/00 PAYE returns, without incurring penalties. Also last day for filing contractors returns including CIS36
31	Issue 1999/00 P60s to employees
June 2000
30	End of CT61 quarter Last day for UK businesses to reclaim EC VAT chargeable in 1999 Annual adjustment for VAT partial exemption calculations (March VAT year end)
July 2000
6	File Taxed Award Scheme Returns. File P11Ds and P9Ds. Issue copies of P11Ds or P9Ds to employees. Issue car mileage details and/or FPCS details to employees Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 1999/00
14	Due date for income tax for the CT61 period to 30.6.00
19	Quarter 1 2000/01 PAYE remittance due Final date for payment of 1999/00 Class 1A NICs on cars and fuel benefits provided to employees
31	Second self assessment payment on account for 1999/00 Annual adjustment for VAT partial exemption calculations (April VAT year end) Liability to 2nd £100 penalty arises for 1999 Tax Returns still not filed
August 2000
2	Last day for notifying car changes in quarter to 5 July - P46 (Car)
31	Annual adjustment for VAT partial exemption calculations (May VAT year end)
September 2000
30	Deadline for submission of the 2000 tax return if you wish the Inland Revenue to calculate the tax or, if you are an employee, you wish to have a 1999/00 balancing payment of less than £1,000 collected through your 2001/02 PAYE code End of CT61 quarterly period
October 2000
1	Due date for payment of Corporation Tax for period ended 31 December 1999.
5	Individuals/trustees must notify the Revenue of new sources of income/chargeability in 1999/00 if a tax return has not been received
14	Due date for income tax for the CT61 quarter to 30.9.00
19	Quarter 2 2000/01 PAYE remittance due
31	Registrar of Companies filing deadline for private companies' accounts in respect of period ended 31 December 1998
November 2000
1	Please ensure you are retaining your documents for the 2001 tax return.
2	Last day for notifying car changes in quarter to 5 October – P46 (Car)
December 2000
31	Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30.6.99 End of relevant year for taxable distance supplies to UK for VAT registration purposes End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes End of CT61 quarterly period Filing date for Corporation Tax Return Form CT200 for period ended 31 December 1999
January 2001
1	Due date for payment of Corporation Tax for period ended 31 March 2000
14	Due date for income tax for the CT61 quarter to 31.12.00
19	Quarter 3 2000/01 PAYE remittance due
31	First payment on account of income tax for 2000/01 Balancing payment – 1999/00 income tax Capital gains tax payment for 1999/00 Last day for Inland Revenue to receive the 2000 tax return
February 2001
2	Last day for notifying car changes in quarter to 5 January – P46 (Car)
28	Failure to pay any balance of 1999/00 tax leads to an automatic 5% surcharge
March 2001
31	End of corporation tax financial year End of CT61 quarterly period Filing date for Corporation Tax Return Form CT200 for period ended 31 March 2000