03 March 2014
Dates for your diary
1 April
- Payment of corporation tax liabilities for small/medium-sized companies account period ended 30 June 2013.
- Reduction in main rate of corporation tax to 23%.
- Change to emission thresholds for business cars.
- Application to defer class 2 or 4 NICs for 2013/14 or claim exception for 2014/15.
- Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2014/15.
5 April
- 2013/14 tax year end.
- Ensure personal allowances, exemptions and tax bands are efficiently used.
- End of transitional phasing in of real time information for most employers.
- Deadline to pay previously unpaid Class 3 NICs for 2007/08 if required.
6 April
- Start of 2014/15 tax year. Ensure payroll and other systems are updated.
- Pensions lifetime allowance reduces to £1.25m.
- Personal allowances increased to £10,000, basic rate limit reduced.
- Health professionals have until this date to make the disclosure and pay what they owe under the health and wellbeing tax plan.
7 April
- Due date for electronic filing and payment of VAT for quarter ended 28 February 2014.
14 April
- Forms CT61 for quarter ended 31 March 2014.
- Monthly EC sales list deadline for paper returns.
19 April
- Payment of PAYE/CIS liabilities for month ended 5 April 2014.
- Payment of PAYE liability for quarter ended 5 April 2014 if average monthly liability is less than £1,500.
- Payment of any balance of PAYE/CIS liability 2013/14. Payments for 2013/14 paid later will be subject to interest.
- File monthly CIS return.
- File final RTI PAYE return for 2013/14.
21 April
- EC sales list online filing deadline.
22 April
- Electronic payment of monthly PAYE etc liability.
30 April
- Companies House should have received accounts of private companies with
- 31 July 2013 year end and public limited companies with 31 October 2013 year end.
- HMRC should have received CTSA returns for companies with accounting periods ended 30 April 2013.
