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
1
Due date for payment of Corporation Tax for period ended 31 March 2004
14
Due date for income tax for the CT61 quarter to 31 December 2004
19/22*
Quarter 3 2004/05 PAYE remittance due
31
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
1
£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
2
Last day for notifying car changes in quarter to 5 January – P46 (Car)
28
Last day to pay any balance of 2003/04 tax to avoid an automatic 5% surcharge
March 2005
31
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
.JPG)
