Company Tax
Personal Tax
1 April 2010
Corporation tax rate for small companies is 21% for 2010/11, rise to 22% is deferred until 2011/12.
6 April 2010
HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2010.
31 July 2010
Second payment on account due for 2009/10 (based on 50% of 2008/09 liability unless 2009/10 Return already submitted and the liability turns out to be lower for later year in which case it will be the lower balance due)
Further 5% surcharge added to any tax still unpaid for 2008/09 tax year.
30 September 2010
File accounts at Companies House for private limited companies with a 31 December 2009 year end.
1 October 2010
Corporation tax due for small companies with accounting periods ended 31 December 2009.
5 October 2010
Last date to inform HMRC of new sources of personal income for 2009/10 year.
31 October 2010
Final date for submission of a Return on paper, for HMRC to calculate the tax position and to apply for tax to be coded against income in following year (where less than £2000)
1 November 2010
Paper Returns submitted after this date will attract a £100 penalty
31 December 2010
Final date for submission of an Online Return where any tax under £2000 can be collected via a notice of coding against income in the following year.
1 January 2011
Corporation tax due for small and medium-sized companies with accounting periods ended 31 March 2010.
31 January 2011
Final date for submission of an Online Return
Final date for paper Returns for taxpayers who are unable to submit online due to HMRC unable to accept online Returns (Members of Parliament etc)
Due date for payment of Final payment for 2009/10 liability
Due date for payment of 1st payment on account for 20010/11 (where more than £1000 payable and greater than 20% of total tax liability for 2009/10)
1 February 2011
Interest starts to run on unpaid tax as at 31 January 2011
£100 Fine imposed where HMRC requested Return for 2009/10 but not submitted.
28 February 2011
5% Surcharge added on tax unpaid for 2009/10 at this date, interest will still be running.
31 March 2011
Final dale to submit CTSA return for year ended 31 March 2010.
