Tax admin deadlines: October 2013

1 October

• Payment of corporation tax liabilities for small and medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 31 December 2012.
• National minimum wage rates increased.
• Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April or 1 October each year.
• All employers should now be reporting under the real time information system.

5 October

• HMRC must be advised of income tax or capital gains tax liabilities for 2012/13 if a self-assessment tax return or notice to file have not been received. A tax-linked penalty of up to 100% may apply if liability is not notified, unless the liability is paid on or by 31 January 2014.

7 October

• Submission and payment of VAT for 31 August 2013 quarter if paying electronically.

14 October

• Form CT61 to be submitted and tax paid for quarter ended 30 September 2013.
• Quarterly corporation tax instalment for large companies depending on accounting year end.
• Monthly EC sales list if paper return used.

15 October

• The “my tax return catch up plan” ends.

19 October

• Payment of PAYE/CIS liabilities for month ended 5 October 2013 if paying by cheque.
• Payment of PAYE liability for quarter ended 5 October 2013 if average monthly liability is less than £1,500.
• File monthly CIS return.
• PAYE settlement agreement tax/Class 1B NIC liabilities if by cheque.

21 October

• EC sales list: online return.
• Intrastat: payment of supplementary declarations for September 2013.

22 October

• Electronic payment of PAYE/CIS liabilities for month ended 5 October 2013 should have been cleared into HMRC’s bank account.
• Electronic payment of PAYE due for quarter ended 5 October 2013 if average monthly liability is less than £1,500.
• Electronic payment of PAYE settlement agreement tax/Class 1B NIC liabilities.

31 October

• Deadline for submission of 2012/13 paper self-assessment tax returns for individuals, partnerships and trusts if issued by 31 July 2013.
• Deadline for individuals with PAYE income to request the issue of a self-assessment tax return for 2009/10 under ITEPA 2003, s 711.
• Companies House should have received accounts of private companies with a 31 January 2013 year end.
• Companies House should have received accounts of public limited companies with a 30 April 2013 year end.
• HMRC should have received CTSA returns for companies with accounting periods ended 31 October 2012.

Issue: 4418 / Categories: For Action , Admin