Deadlines: January 2014

03 December 2013

Issue: 4431 / Categories: For Action , Admin

Admin dates for your office diary

Payment of corporation tax for companies that have accounting periods ended 31 March 2013 and where payment is not due by instalments.

Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2013.
Quarterly instalment of corporation tax due for large companies (depending on year end).

Payment of PAYE/construction industry scheme (CIS) liabilities for month ended 5 January 2014.
File monthly CIS return.
Payment of PAYE liability for quarter ended 5 January 2014 if average monthly liability is less than £1,500.

Electronic payments of PAYE/NIC and CIS liabilities should have cleared HMRC’s bank account.

Electronic filing date for 2012/13 personal, partnership and trust tax returns.
Deadline for various claims.
Payment of balance of 2012/13 personal and trust tax liabilities.
Payment of first instalment of 2013/14 personal and trust tax liabilities.
2011/12 tax returns to be amended by this date.
“Vulnerable person election” by trustees where the effective date is during 2011/12 (form VPE1).
Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2011/12.
Election to opt out of pre-owned assets charge if this would first arise during 2012/13 (form IHT500).
Repayment claim for 2012/13 Class 2 NICs if a small earnings election was possible.
Supplementary 2012/13 forms P35 to be filed and Iiabilities paid if corrections required under IR35 rules.
Provision of final 2013/14 tax credit claims (assuming that estimates had been provided by 31 July 2013).
Reinstatement of 2013/14 tax credit claim if “good cause” is shown for missing the 31 July 2013 deadline.
Companies House should have received accounts of private companies with a 30 April 2013 year end.
Companies House should have received accounts of public limited companies with 31 July 2013 year end.
HMRC should now have received corporation tax self-assessment returns for companies which have accounting periods ended 31 January 2013.
File VAT returns and make payment for quarter ended 31 December 2013.

Issue: 4431 / Categories: For Action , Admin

03 December 2013

Admin dates for your office diary

Payment of corporation tax for companies that have accounting periods ended 31 March 2013 and where payment is not due by instalments.

Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2013.
Quarterly instalment of corporation tax due for large companies (depending on year end).

Payment of PAYE/construction industry scheme (CIS) liabilities for month ended 5 January 2014.
File monthly CIS return.
Payment of PAYE liability for quarter ended 5 January 2014 if average monthly liability is less than £1,500.

Electronic payments of PAYE/NIC and CIS liabilities should have cleared HMRC’s bank account.

Electronic filing date for 2012/13 personal, partnership and trust tax returns.
Deadline for various claims.
Payment of balance of 2012/13 personal and trust tax liabilities.
Payment of first instalment of 2013/14 personal and trust tax liabilities.
2011/12 tax returns to be amended by this date.
“Vulnerable person election” by trustees where the effective date is during 2011/12 (form VPE1).
Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2011/12.
Election to opt out of pre-owned assets charge if this would first arise during 2012/13 (form IHT500).
Repayment claim for 2012/13 Class 2 NICs if a small earnings election was possible.
Supplementary 2012/13 forms P35 to be filed and Iiabilities paid if corrections required under IR35 rules.
Provision of final 2013/14 tax credit claims (assuming that estimates had been provided by 31 July 2013).
Reinstatement of 2013/14 tax credit claim if “good cause” is shown for missing the 31 July 2013 deadline.
Companies House should have received accounts of private companies with a 30 April 2013 year end.
Companies House should have received accounts of public limited companies with 31 July 2013 year end.
HMRC should now have received corporation tax self-assessment returns for companies which have accounting periods ended 31 January 2013.
File VAT returns and make payment for quarter ended 31 December 2013.