Admin deadlines for May 2013

1 May

• Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 July 2012.
• £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2012, up to a maximum of £900.
• New VAT fuel scale charges apply from today.

3 May

• Filing date for form P46(Car) for quarter ended 5 April 2013.

7 May

• Filing date for March 2013 VAT returns if electronic payment is to be made.

14 May

• EC sales list for quarter ended 31 March 2013 due (paper form).

15 May

• Closing date for the receipt of single farm payment claims for 2013.

19 May

• PAYE returns for 2012/13 year must be received by HMRC by this date.
• Payments of PAYE/NICs/construction industry scheme/student loan payment liabilities for month ended 5 May 2013 are due by today.
• File monthly CIS return.

21 May

• EC sales list for quarter ended 31 March 2013 due (online).

22 May

• PAYE, etc, filing date if payment made electronically.

31 May

• Employees at 5 April 2013 and from whose pay tax was deducted should receive forms P60 from their employers by this date.
• Companies House should have received accounts of private companies with 31 August 2012 year end.
• Companies House should have received accounts of public limited companies with 31 November 2012 year-end.
• HMRC should have received CTSA returns for companies with accounting periods ended 31 May 2012.
• HMRC should have received VAT returns and payment for quarter ended 30 April 2013.
• VAT partial exemption special method approval if backdating to June 2012 (May VAT year-end).

Issue: 4396 / Categories: For Action , Admin