April 2009

6 First day of 2009/10 tax year.
  The inheritance tax threshold increases to £325,000.
   
7 Due date for February VAT returns (electronic payments).
   
14 Due date for income tax for the CT61 period to 31 March 2009.
   
19 If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
  Quarter 4 payment due where paid by cheque.
  Construction Industry Scheme : Monthly CIS300 return due for period to 5th of month.
   
20 Interest will begin to accrue on unpaid PAYE/NI for 2008/09 if paid by cheque.
   
22 If paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
  Quarter 4 payment due where paid electronically.
   
23 Interest will begin to accrue on unpaid PAYE/NI for 2008/09 if paid electronically.
   
30 Due date for March VAT returns.
  Filing deadline for Corporation Tax Return Form CT600 for period ended 30 April 2008 to be submitted to HMRC.
  Filing deadline at Companies House of accounts for private companies with a year ended 30 June 2008.