Tax admin deadlines: August 2013

1 August

• Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 October 2012.
• Outstanding 2012/13 self assessment tax returns now subject to a penalty of £300 or 5% of tax due whichever is higher (in addition to previous late filing penalties).

2 August

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

7 August

• Submission and payment of VAT for 30 June 2013 quarter if paying electronically.

14 August

• Monthly EC sales list if paper returns used.

19 August

• Payment of PAYE/CIS liabilities by cheque for month ended 5 August 2013.
• File monthly CIS return.

21 August

• File online monthly EC sales list.
• Intrastat: payment of supplementary declarations for July 2012.

22 August

• Electronic payment of PAYE/CIS, etc. liabilities for month ended 5 August 2013.

31 August

• Companies House should have received accounts of private companies with 30 November 2012 year-end.
• Companies House should have received accounts of public limited companies with 29 February 2013 year-end.
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 August 2012.
• HMRC should have received (the now rare) paper VAT returns and payment for quarter ended 31 July 2013.
• Annual adjustment for VAT partial exemption claims May year-end.

Issue: 4409 / Categories: For Action , Admin