6 April 2003 - A 2002-03 Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who get a tax return each year.
31 July 2003 - You will be charged a second automatic penalty of £100 if your 2001-02 Tax Return was due back by 31 January 2003 but it has not been sent in.
30 September 2003 - If you are filling in a paper Tax Return for 2002-03, you must send it back by this date if you want IR to calculate your tax, tell you what to pay by 31 January 2004, collect tax through your tax code (if possible - where you owe less than £2000). If IR receives your paper Tax Return after 30 September and process this by 30 December, they will still calculate your tax and will still try to collect tax through your tax code but they can't guarantee to tell you what to pay by 31 January 2004.
30 December 2003- If you send your Tax Return over the Internet you must send it back by this date if you want IR to collect tax through your tax code, if possible, where you owe less than £2000
31 January 2004 - If you were sent a Tax Return by 31 October 2003 this is the deadline for sending back your completed 2002-03 Tax Return
1 February 2004 - If you were sent a Tax Return by 31 October 2003 you will be charged a penalty of £100 if IR hase not received your return by this date.
6 April 2004 - A Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who get a tax return each year.
Key Dates for Payments
31 July 2003 - Some people may have to make 'payments on account'. Each payment will normally equal one half of the previous year's tax liability (after taking off tax deducted at source and tax credits on dividends). The payments are due on 31 January in the tax year and 31 July following the tax year. If you need to make a second payment on account for the tax year ending on 5 April 2003 this is the date by which it should be paid.
You will be charged a second automatic 5% surcharge if you were due to pay tax on 31 January 2003 but where payment has not been made
30 September 2003 - If you are sending a paper Tax Return for 2002-03, you need to send it back by this date if you want IR to collect tax through your tax code(where you owe less than £2000).
30 December 2003 - If you are sending your Tax Return for 2002-03 over the Internet you need to send it back by this date if you want IR to collect tax through your tax code (if possible where you owe less than £2000).
31 January 2004 - If you were sent a Tax Return by 31 October 2003 this is the deadline for paying the balance of any tax you owe. Interest will be charged if IR have not received your payment by this date.
Some people may have to make 'payments on account'. Each payment will normally equal one half of the previous year's tax liability (after taking off tax deducted at source and tax credits on dividends). The payments are due on 31 January in the tax year and 31 July following the tax year. If you need to make a first payment on account for the tax year ending on 5 April 2004 this is the date by which it should be paid.
28 February 2004 - You will be charged an automatic 5% surcharge if you were due to pay tax on 31 January 2004 but where payment has not been made.
