Deadlines: February 2014

1 February

• £100 penalty and extended enquiry window if 2013 self assessment tax returns not filed on or by 31 January 2014.
• Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 30 April 2013 where payment is not due by instalments.
• Changes to the VAT treatment of supplies of fuel for private use.

2 February

• P46(Car) for quarter ended 5 January 2014.

7 February

• Due date for electronic December VAT returns.

11 February

• EC sales list for fourth quarter 2013.

14 February

• Quarterly instalment of corporation tax due for large companies (depending on year end).
• Application to defer Class 1 NIC (leaflet CA72A) for 2013/14, subject to approval of deferred employer(s).
• Deadline for EC sales list paper monthly return.

19 February

• File monthly CIS return.
• Payment of PAYE/CIS Iiabilities for month ended 5 February 2014.

21 February

• Supplementary Intrastat declarations for January 2014.

22 February

• Electronic payment of PAYE/CIS liabilities etc for month ended 5 February 2014 should have cleared HMRC’s bank account.

28 February

• Payment of 2012/13 self-assessment liabilities after this date will be subject to a 5% surcharge. (This deadline may be deferred if liability notified by 5 October 2013.)
• Companies House should have received accounts of private companies with 31 May 2013 year end.
• Companies House should have received accounts of public limited companies with 31 August 2013 year end.
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2013.

Issue: 4434 / Categories: For Action , Admin