|
|
| 5 |
Last day of 2001/02 tax year
Deadline for paying retirement annuity premiums to be carried back to 2000/2001 and for 2001/02 ISAs |
| 14 |
Due date for income tax for the CT61 period to 31 March 2002 |
| 19 |
Quarter 4 2001/02 PAYE remittance due
Interest will begin to accrue on unpaid PAYE/NI for 2001/02
|
| 30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns) |
|
|
| 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 - 2001/02 PAYE returns, without incurring penalties. Also last day for filing contractors returns, including CIS36 |
| 31 |
Issue 2001/2 P60s to employees |
|
|
| 30 |
End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2001
Annual adjustment for VAT partial exemption calculations (March VAT year end) |
|
|
| 6 |
Last date to file Taxed Award Scheme Returns, P11Ds, P11Dbs 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 2001/02
|
| 14 |
Due date for income tax for the CT61 period to 30 June 2002 |
| 19 |
Quarter 1 2002/03 PAYE remittance due
Final date for payment of 2001/02 Class 1A NICs on relevant benefits provided to employees |
| 31 |
Second self assessment payment on account for 2001/02
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2001 Tax Return still not filed
5% surcharge on any tax unpaid for 2000/01 |
|
|
| 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) |
|
|
| 30 |
Deadline for submission of the 2002 tax return if you wish the Inland Revenue to calculate the tax or, if you are an employee, you wish to have a 2001/02 balancing payment of less than £2,000 collected through your 2003/04 PAYE code
End of CT61 quarterly period |
|
|
| 1 |
Due date for payment of Corporation Tax for period ended 31 December 2001 |
| 5 |
Individuals/trustees must notify the Revenue of new sources of income/chargeability
in 2001/02 if a tax return has not been received |
| 14 |
Due date for income tax for the CT61 quarter to 30 September 2002 |
| 19 |
Quarter 2 2002/03 PAYE remittance due |
|
|
| 1 |
Please ensure you are retaining your documents for the 2003 tax return |
| 2 |
Last day for notifying car changes in quarter to 5 October – P46 (Car) |
|
|
| 31 |
Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2001
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 2001 |
|
|
| 1 |
Due date for payment of Corporation Tax for period ended 31 March 2002 |
| 14 |
Due date for income tax for the CT61 quarter to 31 December 2002 |
| 19 |
Quarter 3 2002/03 PAYE remittance due |
| 31 |
First self assessment payment on account for 2002/03
Balancing payment – 2001/02 income tax/class 4 NICs
Capital gains tax payment for 2001/02
Last day to file the 2002 tax return
Last day to pay personal pension premiums and elect for carry back to 2001/02 |
|
|
| 1 |
£100 penalty if 2002 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 2001/02 tax leads to an automatic 5% surcharge |
|
|
| 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 2002 |
