Key Tax Dates for October 2009

1 Due date for payment of Corporation Tax for the year ended 31 December 2008

5 If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2008/09

14 Return and payment of CT61 tax due for quarter to 30 September 2009

19 Tax and Class 1B NI due on PAYE settlements for 2008/09

19/22 PAYE/NIC and CIS deductions due for month to 5/10/2009 or quarter 2 of 2009/10 for small employers

31 Deadline for 2008/09 self assessment paper returns to be filed for HMRC to do the tax calculation and/or if tax underpaid is to be collected by adjustment to your 2010/11 PAYE code (for underpayments of up to £2000 only)