Despite the fact that there have been two Finance Acts since the initial confusion behind the enactment of the Finance Act 2011, which brought forward the CAT payment deadline to 30 September 2011 and left the income tax and CGT deadlines at 31 October (see note on this already), the deadline for CAT for the current year remains at 30 September 2011.
The ROS electronic filing "days of grace" extending the 31 Ocotber deadline to 15 November 2011 for income tax and CGT has not been extended to the CAT filing so far, although submissions are being made in this matter.
Therefore care must be taken to ensure the pay and file date of 30 September 2011 is met in respect of benefits taken where the valuation date falls between 1 September 2010 and 31 August 2011.
NOTE - UPDATE - This date has been changed to 31 October for returns due in 2012 under FA 2012.
