2001/02 TAX CALENDAR

April 2001
5	Last day of 2000/01 tax year Deadline for paying pension premiums to be carried back to 1999/2000 and for 2000/01 ISAs
6	New rules apply for personal pension premiums, including stakeholder pension schemes
14	Due date for income tax for the CT61 period to 31 March 2001
19	Quarter 4 2000/01 PAYE remittance due Interest will begin to accrue on unpaid PAYE/NI for 2000/01
30	Normal annual adjustment for VAT partial exemption calculations (monthly returns)
May 2001
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 - 2000/01 PAYE returns, without incurring penalties. Also last day for filing contractors returns, including CIS36
31	Issue 2000/01 P60s to employees
June 2001
30	End of CT61 quarter Last day for UK businesses to reclaim EC VAT chargeable in 2000 Annual adjustment for VAT partial exemption calculations (March VAT year end)
July 2001
6	Last date to file Taxed Award Scheme Returns, P11Ds and P9Ds. Issue copies of P11Ds or P9Ds and 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 2000/01
14	Due date for income tax for the CT61 period to 30 June 2001
19	Quarter 1 2001/02 PAYE remittance due Final date for payment of 2000/01 Class 1A NICs on relevant benefits provided to employees
31	Second self assessment payment on account for 2000/01 Annual adjustment for VAT partial exemption calculations (April VAT year end) Liability to 2nd £100 penalty arises for 2000 Tax Return still not filed
August 2001
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 2001
30	Deadline for submission of the 2001 tax return if you wish the Inland Revenue to calculate the tax, or, if you are an employee, you wish to have a 2000/01 balancing payment of less than £2,000 collected through your 2002/03 PAYE code. End of CT61 quarterly period
October 2001
1	Due date for payment of Corporation Tax for period ended 31 December 2000 All relevant employers must offer access to Stakeholder pensions
5	Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2000/01 if a tax return has not been received
14	Due date for income tax for the CT61 quarter to 30 September 2001
19	Quarter 2 2001/02 PAYE remittance due
November 2001
1	Please ensure you are retaining your documents for the 2002 tax return
2	Last day for notifying car changes in quarter to 5 October - P46 (car)
December 2001
31	Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2000 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 CT600 for period ended 31 December 2000
January 2002
1	Due date for payment of Corporation Tax for period ended 31 March 2001
14	Due date for income tax for the CT61 quarter to 31 December 2001
19	Quarter 3 2001/02 PAYE remittance due
31	First self assessment payment on account for 2001/02 Balancing payment - 2000/01 income tax income tax/class 4 NICs Capital gains tax payment for 2000/01 Last day to file the 2001 tax return Last day to pay personal pension premiums and elect for carry back to 2000/01
February 2002
1	£100 penalty if 2001 Tax Return not yet filed
2	Last day for notifying car changes in quarter to 5 January - P46 (car)
28	Failure to pay any balance of 2000/01 tax leads to an automatic 5% surcharge
March 2002
31	End of corporation tax financial year End of CT61 quarterly period Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2001