Deadlines, October 2012

04 September 2012

Issue: 4369 / Categories: Admin

Important admin dates for the month

Payment of corporation tax liabilities for small and medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 31 December 2011.
National minimum wage rates increased.
Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April and 1 October each year.

HMRC must be advised of income tax or capital gains tax liabilities for 2011/12 if a self assessment tax return or notice to file have not been received. A tax-linked penalty of up to 100% may apply if liability is not notified unless the liability is paid on or by 31 January 2013.

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

04 September 2012

Important admin dates for the month

Payment of corporation tax liabilities for small and medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 31 December 2011.
National minimum wage rates increased.
Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April and 1 October each year.

HMRC must be advised of income tax or capital gains tax liabilities for 2011/12 if a self assessment tax return or notice to file have not been received. A tax-linked penalty of up to 100% may apply if liability is not notified unless the liability is paid on or by 31 January 2013.