Admin deadlines for June 2013

1 June

• Payment of corporation tax liabilities for SMEs with accounting periods ended 31 August 2012.
• Check for revised HMRC advisory fuel rates.

7 June

• April VAT returns with electronic payment.

9 June

• Deadline for late single payment scheme claims for 2013 (penalties apply to claims made after 15 May 2013).

14 June

• EC Sales list: paper return filing deadline.

19 June

• Payment of PAYE/CIS liabilities for month ended 5 June 2013 if paying by cheque.
• File monthly PAYE/CIS returns.

21 June

• EC sales list: online return filing deadline.
• Intrastat supplementary declarations for May 2013.

22 June

• Payment of PAYE/CIS liabilities for month ended 5 June 2013 if paying electronically.

30 June

• Returns by savings institutions made under the European Savings Directive for 2011/12 must be received by HMRC by this date.
• Companies House should have received accounts of private companies with 30 September 2012 year end.
• Companies House should have received accounts of public limited companies with 31 December 2012 year end.
• HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2012.
• CT61: quarterly period ends.
• HMRC should have received VAT returns for quarter ended 31 May 2013.
• VAT partial exemption annual adjustments for March VAT year end.
• Deadline for EC businesses to claim UK VAT chargeable in 2012.

Issue: 4400 / Categories: For Action , Admin