Tax admin deadlines for September 2013

1 September

• Payment of corporation tax liabilities for small/medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 30 November 2012.
• Check for changes to car mileage fuel rates.

6 September

• To obtain best terms, any disclosures under HMRC’s property sales campaign should be made by this date.

7 September

• Submission and payment of VAT for 31 July 2013 quarter if paying electronically.
• July VAT returns – electronic payment.

14 September

• Monthly EC sales list if paper return used.

19 September

• Payment of PAYE/CIS liabilities for month ended 5 September 2013, if paying by cheque.
• File monthly CIS return.

21 September

• EC sales list – online return.
• Intrastat – payment of supplementary declarations for August 2012.

22 September

• Electronic payment of PAYE/NIC/CIS for month ended 5 September 2013 should have cleared HMRC’s bank account.

30 September

• Companies House should have received accounts of public limited companies with 31 March 2013 year end.
• Companies House should have received accounts of private companies with 31 December 2012 year end.
• HMRC should have received CTSA returns for companies having an accounting period ended 30 September 2012.
• HMRC should have received paper VAT returns and payment for quarter ended 31 August 2013.
• End of CT61 quarterly return period.
• Business rates – small business relief claims for 2012/13 should be made to local authority by today.
• Adjustments under capital goods scheme for March VAT year ends.

Issue: 4413 / Categories: For Action , Admin