03 February 2014
Key dates for your diary
1 March
- Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 May 2013, where payment not made by instalments.
- Review car mileage fuel rates.
2 March
- Any unpaid income tax/Class 4 NIC liability for 2012/13 will attract an automatic 5% penalty after today.
4 March
- Beginning of period of tax exemption for non-resident Glasgow Commonwealth Games competitors (4 March to 3 September 2014).
7 March
- Electronic filing and payment of VAT liability for quarter ended 31 January 2014.
14 March
- EC sales list deadline for monthly paper return.
19 March
- Budget day.
- Payment of PAYE/CIS liabilities for month ended 5 March 2014 (22 March if paying electronically).
- File monthly CIS return.
21 March
- EC sales list deadline for monthly online return.
- Intrastat supplementary return for February 2014.
22 March
- Payment of monthly PAYE, etc liability if paid electronically.
24 March
- Projected date for publication of Finance Bill 2014.
31 March
- End of main rate of corporation tax of 23%. 21% rate applies from 1 April 2014.
- Companies House should have received accounts of public limited companies with 30 September 2013 year end.
- Companies House should have received accounts of private companies with a 30 June 2013 year end.
- Final date for reclaim of tax paid by a close company on a loan to a participator under CTA 2010, s 455 if the loan was repaid during the year ended 31 March 2010.
- HMRC should have received corporation tax self-assessment returns for companies that have accounting periods ended 31 March 2013.
- Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2013 (March year ends).
- End of corporation tax financial year.
- End of quarterly CT61 reporting period.
- End of first chargeable period for annual tax on enveloped dwellings.
- Deadline to claim 2013/14 winter fuel payment.
