August 2009

1 Liability to second £100 penalty arises for 2008 Tax Return still not filed.
  Due date for payment of Corporation Tax for period ended 31 October 2008, for those companies not liable to pay their liability by instalments.
   
2 Last day for notifying car changes in quarter to 5 July - P46 (Car).
   
7 Due date for June VAT returns (electronic payments).
   
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.
  Construction Industry Scheme : Monthly CIS300 return due for period to 5th of month.
   
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.
   
31 Filing deadline for Corporation Tax Return Form CT600 for period ended 31 August 2008 to be submitted to HMRC.
  Filing deadline at Companies House of accounts for private companies with a year ended 31 October 2008.
  Due date for July VAT returns.