01 April 2014
Key dates for your diary
1 May
- Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 July 2013.
- £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2013, up to a maximum of £900.
- New VAT fuel scale charges apply from today.
3 May
- Filing date for form P46(Car) for quarter ended 5 April 2014.
7 May
- Dues date for electronic filing and payment of VAT for quarter ended 31 March 2014.
14 May
- EC sales list for quarter ended 31 March 2014 due (paper form).
19 May
- PAYE deadline for employers that still submit P14 and P35s on paper.
- Deadline for RTI adjustments made through the earlier year update system.
- Payments of PAYE/NICs/construction industry scheme/student loan payment liabilities for month ended 5 May 2013 are due.
- File monthly CIS return.
21 May
- EC sales list online filing deadline.
22 May
- Electronic payment of monthly PAYE etc liability.
31 May
- Employees at 5 April 2014 and from whose pay tax was deducted should receive forms P60 from their employers by this date.
- Companies House should have received accounts of private companies with 31 August 2013 year end.
- Companies House should have received accounts of public limited companies with 30 November 2013 year end.
- HMRC should have received CTSA returns for companies with accounting periods ended 31 May 2013.
