Using this briefing

This briefing is a month-by-month schedule of the major tax (etc) deadlines in the tax year 6 April 2004 to 5 April 2005. It will help you to prepare and send off the main forms in good time — to the Inland Revenue, Customs and Excise, and Companies House.

In a simplified way, the briefing covers:

• Corporation tax, PAYE, self-assessment, VAT, National Insurance contributions (NICs) and Annual Returns.
• The main 'P' forms used by the Inland Revenue for PAYE.
• A list of notable events in the current tax year.
• A summary of the main tax issues for a business at the tax year end and at its financial year end.