03 June 2014
Key dates for your diary
1 July
- Payment of corporation tax for periods ended 30 September 2013 for companies not liable to pay by instalments.
5 July
- Non-resident landlords’ scheme forms NRLY and NRL6 must be submitted.
- Report non-cash benefits not from registered pension schemes.
6 July
- Benefits in kind: forms P9D, P11D, P11D(b) for 2013/14 must be completed.
- Employees must be given information on 2013/14 benefits and expenses.
- PAYE settlement agreements for 2013/14 must be finalised by this date.
- Taxed award scheme returns to be filed.
- Details of redundancy packages for 2013/14 worth more than £30,000 to HMRC.
- File forms 42.
7 July
- Due date for VAT return and payment for 31 May 2014 (electronic payment).
- Election to aggregate beneficial loans in 2013/14.
- File forms EMI40.
14 July
- CT61s to be submitted and tax paid for quarter ended 30 June 2014
- Monthly EC sales list if paper return used.
19 July
- Pay PAYE/CIS liabilities for month ended 5 July 2014 if by cheque.
- Pay PAYE liability for q/e 5 July 2014 if average monthly liability is less than £1,500.
- Payment of 2013/14 Class 1A NICs by cheque must reach HMRC.
21 July
- Online monthly EC sales list.
- Intrastat: payment of supplementary declaration for June 2013.
22 July
- PAYE/NIC/student loan payments if being paid online.
- Pay 2013/14 Class 1A NICs electronically.
31 July
- Companies House should have received accounts of private companies with 31 October 2013 year end.
- Unpaid 2012/13 balancing SA payments subject to second 5% surcharge.
- 2013/14 second instalment SA liabilities are due.
- Tax credits claims to be finalised and renewed.
- Companies House should have accounts of plcs with 31 January 2014 year end.
- Deadline for CTSA returns for accounting periods ended 31 July 2013.
- Annual adjustment for VAT partial exemption claims: April year end.
