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April 2002

Friday 5th

End of 2001/2002 tax year.

Saturday 6th

Beginning of 2002/2003 tax year

Sunday 14th

Payment of any tax due in respect of CT61 for quarter to 31st March 2002.

Wednesday 17th Budget Day

Friday 19th

PAYE/NIC for month to 5/4/2002 (interest will run on any unpaid PAYE/NIC for the tax year 2001/2002).

Tuesday 30th Normal annual adjustment for VAT partial exemption calculations (monthly returns)

May 2002

Friday 3rd Last day for notifying car changes in quarter to 5 April - P46 (car)

Sunday 19th

Deadline for Employers' year end PAYE returns (P35, P14, P60) to be submitted.
Penalties for employers failing to submit year end PAYE returns for tax year 2001/2002 (£100 for each 50 employees concerned).

Sunday 19th PAYE/NIC due for month 5/5/2002.
Friday 31st Deadline for copies of forms P60 to be issued to employees.

June 2002

Wednesday 19th

PAYE/NIC due for month to 5/6/2002.

Sunday 30th Company CT61 return for the quarter to 30th June due.

July 2002

Saturday 6th

Deadline for forms P11D and P9D to be submitted to IR and copies to be issued to employees concerned.

Saturday 6th Deadline for employers to report share incentives.
Sunday 14th Payment of any tax due in respect of CT61 for quarter to 30th June 2002.
Friday 19th PAYE/NIC due for month to 5/7/2002.
Also, Class 1A NIC due in respect of the year 2001/2002.
Wednesday 31st Second payment on account of Income Tax for 2001/2002 tax year due.
  Second 5% penalty surcharge on any 2000/2001 outstanding tax due on 31st January still remaining unpaid.
  Second £100 penalty if tax return due on 31st January 2002 still outstanding.

August 2002

Friday 2nd Last day for notifying car changes in quarter to 5 July - P46 (car)

Monday 19th

PAYE/NIC due for month to 5/8/2002.

Saturday 31st Annual adjustment for VAT partial exemption calculations (May VAT year end)

September 2002

Thursday 19th

PAYE/NIC due for month to 5/9/2002.

Monday 30th Deadline for submitting your 2001/2002 Self Assessment return if you require the Inland Revenue to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your PAYE code (for underpayments up to £1,000 only).
Monday 30th Company CT61 return for the quarter to 30th September due.

October 2002

Tuesday 1st Due date for payment of Corporation Tax for period ended 31 December 2001
Saturday 5th Individuals/trustees must notify the Revenue of new sources of income/chargeability in 2001/02 if a tax return has not been received

Tuesday 8th

Deadline for notifying Inland Revenue of new sources of taxable income or gains if no tax return has been issued.

Monday 14th Payment of any tax due in respect of CT61 for quarter to 30th September.
Saturday 19th PAYE/NIC due for month to 5/10/2002.

November 2002

Tuesday 19th

PAYE/NIC due for month to 5/11/2002.


December 2002

Thursday 19th

PAYE/NIC due for month to 5/12/2002.

Tuesday 31st Company CT61 return for the quarter to 31st December due.

January 2003

Wednesday 1st Due date for payment of Corporation Tax for period ended 31 March 2002

Tuesday 14th

Payment of any tax due in respect of CT61 for the quarter to 31st December 2002.

Sunday 19th PAYE/NIC due for the month to 5/1/2003.
Friday 31st Deadline for submitting your 2001/2002 Self Assessment return
(up to £100 penalty if your return is late).
Friday 31st Balance of your 2001/2002 Income Tax & Capital Gains Tax due, plus first payment on account for 2002/2003 tax year
(interest will run on any payment due and not paid).

February 2003

Saturday 1st £100 penalty if 2002 Tax Return not yet filed

Sunday 2nd

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2003.

Wednesday 19th PAYE/NIC due for month to 5/2/2003.
Friday 28th 5% penalty surcharge on any 2001/2002 outstanding tax due on 31st January still remaining unpaid.

March 2003

Wednesday 12th

Budget Day (Provisional - To be confirmed)

Wednesday 19th PAYE/NIC due for the month to 5/3/2003.
Monday 31st Company CT61 return for the quarter to 31st March due.
  Last minute planning for tax year-end 2002/2003. Make sure you use any Capital Gains Tax and Inheritance Tax annual exemptions, and any unused pension relief (Income Tax).

April 2003

Saturday 5th

End of 2002/2003 tax year.

Sunday 6th Beginning of 2003/2004 tax year.
Monday 14th Payment of any tax due in respect of CT61 for quarter to 31st March 2003.
Saturday 19th PAYE/NIC due for month to 5/4/2003 (interest will run on any unpaid PAYE/NIC for the tax year 2002/2003).
 



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red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates something important.



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The information in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action. © Copyright 2002 Josolyne Rogers Chartered Accountants. All Rights Reserved.