2013/14 Tax Calendar
April 13 July 13 October 13 January 14 |
May 13 August 13 November 13 February 14 |
June 13 September 13 December 13 March 14 |
|
|||
2 |
Last day to pay any balance of 2011/12 tax and Class 4 NICs to avoid an automatic 5% late payment penalty. |
||
31 |
End of Corporation Tax financial year. |
||
|
|||
5 |
Last day of 2012/13 tax year. |
||
14 |
Due date for income tax for the CT61 period to 31 March 2013. |
||
19/22 |
Quarter 4 2012/13 PAYE remittance due. |
||
20 |
Interest will begin to accrue on unpaid PAYE/NI for 2012/13. |
||
30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns). |
||
|
|||
1 |
Start of daily penalties for 2012 online Tax Return not yet filed. Additional penalties may apply for further delay. |
||
3 |
Submission date of P46 (Car) for quarter to 5 April. |
||
19 |
Last day for filing forms P14, P35, P38, and P38A - 2012/13 PAYE returns - without incurring penalties. |
||
31 |
Last day to issue 2012/13 P60s to employees. |
||
|
|||
30 |
End of CT61 quarterly period. |
||
|
|||
6 |
Deadline for submission of Form 42 (transactions in shares and securities). |
||
14 |
Due date for income tax for the CT61 period to 30 June 2013. |
||
19/22 |
Quarter 1 2013/14 PAYE remittance due. |
||
31 |
Second payment due date for 2012/13 Class 2 NICs. |
||
|
|||
2 |
Submission date of P46 (Car) for quarter to 5 July. |
||
31 |
Annual adjustment for VAT partial exemption calculations (May VAT year end). |
||
|
|||
30 |
End of CT61 quarterly period. |
||
|
|||
1 |
Due date for payment of Corporation Tax for period ended 31 December 2012. |
||
5 |
Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2012/13 if a Tax Return has not been received. |
||
14 |
Due date for income tax for the CT61 quarter to 30 September 2013. |
||
18/22 |
Quarter 2 2013/14 PAYE remittance due. |
||
31 |
Deadline for paper submission of 2013 Tax Return without incurring penalties. |
||
|
|||
1 |
£100 penalty if 2013 paper Tax Return not yet filed. Additional penalties may apply for further delay. |
||
2 |
Submission date of P46 (Car) for quarter to 5 October. |
||
|
|||
30 |
Last day for online submission of 2013 Tax Return for HMRC to collect tax through clients' 20014/15 PAYE code, where they owe less than £3,000. |
||
31 |
Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2013. |
||
|
|||
1 |
Due date for payment of Corporation Tax for period ended 31 March 2013. |
||
14 |
Due date for income tax for the CT61 quarter to 31 December 2013. |
||
17/22 |
Quarter 3 2013/14 PAYE remittance due. |
||
31 |
First self assessment payment on account for 2013/14. |
||
|
|||
1 |
£100 penalty if 2013 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2012/13 tax not yet paid. |
||
2 |
Submission date of P46 (Car) for quarter to 5 January. |
||
14 |
Last date (for practical purposes) to request NIC deferment for 2013/14. |
||
|
|||
2 |
Last day to pay any balance of 2012/13 tax and Class 4 NICs to avoid an automatic 5% late payment penalty. |
||
31 |
End of Corporation Tax financial year. |