For Action

1 May

• Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 July 2012.
• £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2012, 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 2013.

7 May

• Filing date for March 2013 VAT returns if electronic payment is to be made.

14 May

1 April

• Payment of corporation tax liabilities for small/medium-sized companies account period ended 30 June 2012.
• Reduction in main rate of corporation tax to 23%.
• Change to emission thresholds for business cars.
• Reclaim 2011/12 Class 1 NICs paid incorrectly because income has been recategorised as self-employment.
• Application to defer Class 2 or 4 NICs for 2011/12 or claim exception for 2012/13.
• Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2013/14.

Property sale disclosure campaign begins

Payment of 2011/12 income tax after 28th will be subject to surcharge

Read the LexisNexis Insight briefing

…he kindly stopped for Christmas: DANIEL SELWOOD gets morbid

Security is key for tax pros who go online in public places