Admin deadlines: July 2013

1 July

• Payment of corporation tax for periods ended 30 September 2012 for companies not liable to pay by instalments

5 July

• Non-resident landlords’ scheme forms NRLY and NRL6 must be submitted
• PSAs for 2012/13 must be finalised by this date
• Report non-cash benefits that are not from a registered pension scheme
• Election to aggregate beneficial loans in 2012/13

6 July

• Benefits in kind. Forms P9D, P11D, P11D(b) for 2012/13 must be completed
• Taxed award scheme returns to be filed
• Employees must be given information on 2012/13 benefits and expenses
• Details of redundancy packages for 2012/13 worth more than £30,000 to HMRC
• File forms 42

7 July

• Due date for VAT return and payment for 31 May 2013 (electronic payment)
• File forms EMI40

10 July

• File forms 34, 35, 39 and 40

14 July

• CT61s to be submitted and tax paid for quarter ended 30 June 2013
• Monthly EC sales list if paper return used

19 July

• Pay PAYE/CIS liabilities for month ended 5 July 2013
• Pay PAYE liability for q/e 5 July 2013 if average monthly liability is less than £1,500
• Payment of 2012/13 Class 1A NICs by cheque must reach HMRC

• 21 July

• Online monthly EC sales list
• Intrastat – payment of supplementary declaration for June 2012

22 July

• Pay 2012/13 Class 1A NICs electronically
• PAYE/NIC/student loan payments if being paid online

31 July

• Companies House should have received accounts of private companies with 31 October 2012 year end
• Unpaid 2011/12 balancing SA payments subject to second 5% surcharge
• 2012/13 second instalment SA liabilities are now due
• Tax credits claims to be finalised and renewed
• Companies House should have accounts of PLCs with 31 January 2013 year end
• Deadline for CTSA returns for accounting periods ended 31 July 2012
• Annual adjustment for VAT partial exemption claims – April year end

Issue: 4405 / Categories: For Action , Admin