Important Dates

 

There are many dates throughout the year that your company should be aware of.

Below is a breakdown of some key dates.

2014

April 2014

1st – Corporation Tax due for companies with 30/06/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/04/2013

30th – Companies House filing date for companies year ended 31/07/2013

May 2014

1st – Corporation Tax due for companies with 30/07/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/05/2013

30th – Companies House filing date for companies year ended 31/08/2013

June 2014

1st – Corporation Tax due for companies with 30/08/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/06/2013

30th – Companies House filing date for companies year ended 31/09/2013

July 2014

1st – Corporation Tax due for companies with 30/09/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/07/2013

30th – Companies House filing date for companies year ended 31/10/2013

August 2014

1st – Corporation Tax due for companies with 30/10/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/08/2013

30th – Companies House filing date for companies year ended 31/11/2013

September 2014

1st – Corporation Tax due for companies with 30/11/2013 year end

30th  – Filing date for submission of Corporation Tax Return for period ended 30/09/2013

30th – Companies House filing date for companies year ended 31/12/2013

October 2014

1st – Corporation Tax due for companies with 31/12/2013 year end

5th – Deadline for notifying HMRC of new income / charge ability sources where self assessment tax return has not previously required for 2012 / 2013

6th – Last date to notify HMRC of a tax liability where no tax return has been issued

14th – Due date for income tax for the CT61 quarter to 30/09/2014

19th
– PAYE/NIC payment due for month ending 05/10/2014

19th – Payment of income tax & NIC for 05/04/14 under any voluntary PAYE Settlement agreement

31st – Accounts due at Companies House for companies with 31/01/2014 year end

31st – Deadline for submission of corporation tax return to HMRC for companies with 31/10/2013 year end

31st – Deadline for submission of paper self assessment tax return for 2013/14

31st – Final filing date for 2013/14 paper returns without incurring penalties (whether or not HMRC to compute liability) and where underpayment to be collected by PAYE coding adjustment.

November 2014

1st – Please ensure you are retaining your documents for the 2015 Tax Return.

2nd – Submission date of P46 (Car) for quarter to 5 October.

December 2014

19th – PAYE & NIC due for the month ended 05/12/2010. Submit Construction Industry Scheme return for the month ended 05/12/2013

30th – Last day to file your 2012 Tax Return electronically if you wish to have a 2011/12 balancing payment of less than £2,000 collected through your 2015/16 PAYE code.

31st – Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2014.
31st – End of relevant year for taxable distance supplies to UK for VAT registration purposes.
31st – End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
31st – End of CT61 quarterly period.
31st – Filing date for Corporation Tax Return Form CT600 for period ended 31 December 2013.

2015

January 2015

1st – Due date for payment of Corporation Tax for period ended 31 March 2014.
14th – Due date for income tax for the CT61 quarter to 31 December 2014.

19th – Quarter 3 2012/13 PAYE remittance due.
31st – First self assessment payment on account for 2014/15.
31st – Capital gains tax payment for 2013/14.
31st – Balancing payment – 2012/13 income tax/Class 4 NICs.
31st – Last day to renew 2012/13 tax credits.
31st - Deadline for amending 2012/13 Tax Return.
31st – Last day to file the 2013 Tax Return online without incurring penalties.
31st – First payment due date for 2014/15 Class 2 NIC.

February 2015

1st - £100 penalty if 2013 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2013/14 tax not yet paid.
2nd – Submission date of P46 (Car) for quarter to 5 January.

14th - Last date (for practical purposes) to request NIC deferment for 2014/15.
28th – Last day to pay any balance of 2012/13 tax and Class 4 NICs to avoid an automatic 5% surcharge

March 2015

1st - £100 penalty if 2013 Tax Return not yet filed. Additional penalties may apply for further delay. Interest starts to accrue on 2013/14 tax not yet paid.
2nd – Submission date of P46 (Car) for quarter to 5 January.

14th – Last date (for practical purposes) to request NIC deferment for 2014/15.
28th – Last day to pay any balance of 2012/13 tax and Class 4 NIC to avoid an automatic 5% surcharge

Contact Charlotte at Young Accountancy & Co to see if we can help assist with any of the above key dates.