tax calender 2004-2005

December 2004

Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2004
End of relevant year for taxable distance supplies to UK for VAT registration purposes
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2003

January 2005

Due date for payment of Corporation Tax for period ended 31 March 2004

Due date for income tax for the CT61 quarter to 31 December 2004

19/22*

Quarter 3 2004/05 PAYE remittance due

First self assessment payment on account for 2004/05
Capital gains tax payment for 2003/04
Balancing payment - 2003/04 income tax/class 4 NICs
Last day to file the 2004 Tax Return
Last day to pay personal pension premiums and elect for carry back to 2003/04

February 2005

£100 penalty if 2004 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2003/04 tax not yet paid

Last day for notifying car changes in quarter to 5 January – P46 (Car)

Last day to pay any balance of 2003/04 tax to avoid an automatic 5% surcharge

March 2005

End of Corporation Tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2004