08 January 2013
Payment of 2011/12 income tax after 28th will be subject to surcharge
1 February
- Penalty charge and extended enquiry window if 2012 self assessment tax returns not filed on or before 31 January 2013.
- Payment of corporation tax liabilities for small and medium-sized companies with accounting periods ended 30 April 2012.
- Updating of the financial limits for Employment Tribunal awards expected.
- Filing date for form P46(Car) for quarter ended 5 January 2013.
7 February
- Due date for December VAT returns if filing and paying electronically.
11 February
- EC sales list for fourth quarter 2012.
14 February
- Quarterly instalment of corporation tax due for large companies (depending on year-end).
- Application to defer Class 1 National Insurance contributions (refer to leaflet CA72A) for 2012/13, subject to approval of deferred employer(s).
- Deadline for EC sales list paper monthly return.
19 February
- Payment of PAYE/CIS liabilities for month ended 5 February 2013.
- File monthly CIS return.
21 February
- Due date for payment of Intrastat supplementary declarations for January 2013
22 February
- Electronic payment of PAYE/CIS liabilities, etc for month ended 5 February 2013.
28 February
- Payment of 2011/12 income tax, capital gains tax or Class 4 National Insurance contributions after this date will be subject to 5% surcharge. (Deadline is deferred, being three months after the date of issue of the tax return if this would be later and if liability notified by 5 October 2012.)
- Companies House should have received accounts of private companies with 31 May 2012 year end.
- Companies House should have received accounts of public limited companies with 31 August 2012 year-end.
- HMRC should have received corporation tax self assessment returns for companies with accounting periods ended 28 February 2012.
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HMRC should have received VAT returns and associated payment for quarter ended 31 January 2013.
