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| 2007
31 January Last date for submission of the 2006 personal tax return
If return not submitted by this date a penalty of £100 will be imposed
Due date for 2005/06 balancing personal tax payment
Due date for first personal tax payment on account for 2006/07
28 February 5% surcharge imposed if balancing tax payment not settled
05 April End of 2006/07 tax year
19 April Final payment of PAYE, NIC and CIS liabilities for 2006/07
19 May Submission of P35 and P14's to HMRC
31 May Copy of P60’s to employees
06 July Submission of P11D(b) and P11D's to HMRC
Copy of P11D's to employees
Submission of Form 42 to HMRC. To include appropriate shares issued to and transferred to/from directors and employees
19 July Due date for payment of Class 1A NIC
31 July Due date for second personal tax payment on account for 2006/07
An additional penalty of £100 imposed if tax return for 2006/07 remains outstanding
A further surcharge of 5% if personal tax remains outstanding from 31 January 2007
30 September Submission of 2007 tax return, if
tax is to be collected in next year’s coding notice
2008
31 January Last date for submission of the 2007 personal tax return
If return not submitted by this date a penalty of £100 will be imposed
Due date for 2006/07 balancing personal tax payment
Due date for first personal tax payment on account for 2007/08
28 February 5% surcharge imposed if balancing tax payment not settled
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