February 2010

1 Due date for payment of Corporation Tax for period ended 30 April 2009, for those companies not liable to pay their liability by instalments.
  £100 penalty if 2009 Tax Return not yet filed. Additional penalties may apply for further delay.
   
2 Last day for notifying car changes in quarter to 5 January - P46 (Car).
   
7 Due date for December VAT returns (electronic payments).
   
14 Due date for application of deferment of Class 1 NIC contributions form CA72A for 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.
  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.
   
28 Last day to pay any balance of 2008/09 tax to avoid an automatic 5% surcharge.
  Filing deadline for Corporation Tax Return Form CT600 for period ended 29 February 2009 to be submitted to HMRC.
  Filing deadline at Companies House of accounts for private companies with a year ended 31 May 2009.
  Due date for January VAT returns.