04 November 2014
Key dates for your 2014 calendar
1 December
- Payment of corporation tax liabilities for accounting periods ended 28 February 2014 for small and medium-sized companies not liable to pay by instalments.
- Check HMRC website to ascertain whether advisory fuel rates been increased.
7 December
- Due date for VAT and payment for 31 October 2014 quarter (electronic payment).
14 December
- Quarterly corporation tax instalment for large companies (depending on accounting year end).
- Monthly EC sales list if paper return used.
19 December
- Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 December 2014 if not paying electronically.
- File monthly construction industry scheme return.
21 December
- File online monthly EC sales list.
- Submit supplementary intrastat declarations for October 2014.
22 December
- PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
30 December
- Deadline for submission of online self assessment returns if underpayments of up to £3,000 are to be collected by a PAYE coding adjustment.
31 December
- Companies House should have received accounts for private companies with 31 March 2014 year ends and public limited companies with 30 June 2014 year ends.
- HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2013.
- End of CT61 quarterly reporting period.
- Year end for taxable distance supplies to UK for VAT registration.
- Non-EC traders claim recoverable UK VAT in year ended 30 June 2014.
- End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
